Trusted Leaders in NCAA Agreed-Upon Procedures (AUP) Compliance for Collegiate Athletics
Ensure NCAA compliance with confidence.
James Moore is the nation’s leader in NCAA AUP engagements, serving more programs than any other firm. We also play an active role in influencing policy changes and maintaining a direct relationship with the NCAA — bridging the gap between institutional needs and evolving regulations.
What is the NCAA AUP?
The NCAA AUP is a required annual compliance report for all Division I athletics programs, verifying key financial metrics like revenues, expenses and internal controls related to athletics. It’s the foundation for compliance and transparency in college sports finance.
But in today’s revenue share era, the AUP is more than a requirement—it’s a strategic tool. With increased scrutiny from boards, boosters, and student-athletes, accurate and comparable financial reporting is critical for revenue share cap calculations, peer benchmarking, and sustainable planning.
At a time when every dollar matters, your NCAA AUP shouldn’t be a check-the-box exercise. It should be a strategic asset.
With James Moore, it can be.
Stay Ahead of NCAA AUP Changes
NCAA financial reporting requirements evolve every year. Staying current is key to avoiding compliance issues and making sure your data aligns with national benchmarks.
Each year, we publish a breakdown of the latest NCAA AUP updates, including new procedures, documentation expectations and common pitfalls. Our insights help business officers, CFOs and athletics leaders prepare with confidence.
At James Moore, we help you not only understand the changes but also apply them efficiently — with minimal disruption to your staff.
What’s New in the 2024 NCAA AUP Guide?
Big changes are here for collegiate athletics—and if you're involved in NCAA compliance or financial reporting, the 2024 NCAA Agreed-Upon Procedures (AUP) update is a must read. It introduces significant shifts in audit requirements, internal controls and revenue reporting standards that could impact your institution's standing. Find out exactly what’s changed, what you need to prepare for, and how to stay ahead of the curve and fully informed.
We expect the 2025 NCAA AUP Guide to be released in May 2025.
NCAA Reporting Automation Software
You have bigger things to focus on than wrestling with spreadsheets.
ARENA by James Moore Digital is a cloud-based platform designed to streamline every step of the NCAA financial reporting process. Instead of manually piecing together data from multiple sources, ARENA pulls it all into one secure, centralized system — automatically.
"We have both national and regional firms working on our engagements. James Moore's knowledge and understanding of the collegiate athletics realm easily matches up with what we've found with the biggest national firms."
Melissa Stuckey, Associate Athletics Director, CFO
University Athletic Association (University of Florida)
"Speaking from experience, having a partner with other collegiate clients and specific athletic experience is invaluable. This is true more so now than ever with the constantly evolving landscape. James Moore having a dedicated athletics group checks that box in a big way. The other major selling point for me has been the continuity of the staffing and not having to constantly reeducate a new person each year on how we operate. I highly recommend them."
Brandon Maddux, Associate AD Business and Human Resources
University of Houston
"James Moore is so much more than an auditing firm. With their knowledge of the NCAA AUP and relationship with the NCAA, they are much more like a partner and consultant in getting and providing insight and direction from the NCAA on various reporting topics and questions."
Matt Witty, Executive Senior Associate Athletic Director, CFO
University of North Texas
"James Moore is the total package. You can find other firms that understand accounting procedures and best practices, but there isn’t another firm out there that understands the intercollegiate athletics industry like James Moore. Their staff is incredibly knowledgeable and helpful with the NCAA Agreed Upon Procedures, 990 filings, NIL education, as well as one-off questions throughout the year."
Eric George, former Deputy Athletic Director/CFO
Mississippi State University
"James Moore is professional, highly responsive, and dependable. They bring a great level of experience and expertise in the NCAA Financial Report and Agreed Upon Procedures process – and they are enjoyable to work with in what can be a daunting task at times. James Moore has worked with collegiate athletic departments at varying levels and can offer advice and work with you on solutions that best fit your institution."
Nick Morrow, Director of Athletics
University of North Florida
“When I finally got the opportunity to work with James Moore & Co. my first thought was I wished I had been working with them my entire career. What makes them great are the people, and each and every one of them is a true resource.”
Simon Dover, former Senior Associate Athletics Director/Business Operations, CFO
West Virginia University
"James Moore has served as a reliable partner to FSU Athletics for many years, consistently providing valuable expertise and tailored solutions. Their recent automation of NCAA and other financial reporting processes has significantly reduced the time once spent on manual tasks. In addition, we’ve benefited from unexpected advantages, such as improved data transparency across our athletics business office, booster organization, and campus controller’s office.”
Jeff Pritsker, Assistant AD for Business
Florida State University
The Team Behind Your Team!
You deserve to work with a CPA firm as passionate about college sports as you are. Our dedicated Collegiate Athletics Services team has served more than 40 universities across more than 10 conferences nationwide. Our knowledge about your business will rival any accounting firm in the country, regardless of location.
Moore Ways We Support College Athletics
NCAA AUP is just one piece of the puzzle. At James Moore, we offer a full suite of services designed to help athletic departments and university finance leaders navigate the evolving world of collegiate athletics with confidence.
From revenue share modeling and planning to NCAA compliance assessments, we bring unmatched expertise to help you move forward strategically and sustainably.
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Katie Davis, CPA, LSS Certified
Partner
Ken Kurdziel, CPA
Partner
Ken has nearly 30 years of experience providing accounting, auditing and consulting services. He also contributes to the firm’s strategic planning and implementation of tactical items and oversees the daily administration of the office.
As a key member of the firm’s Higher Education Services Team and a noted thought leader in the industry, Ken does a great deal of work with university-related entities such as foundations, athletic associations and booster organizations. His efforts drive strategic business development activities and new trends in higher education and university-related nonprofit organizations. His experience with auditing their investments, his understanding of their fundraising processes and his knowledge of agreed-upon procedures and internal controls makes him a valuable resource for our clients in that industry. And as co-host of our firm’s News & Brews Sports Biz podcast, he advocates for the financial voices in collegiate athletics and discusses the latest developments in the business of college sports.
Ken is a member of the American Institute of Certified Public Accountants, the Florida Institute of Certified Public Accountants, the College Athletic Business Management Association, and the National Association of College and University Business Officers. He is a past president of the FICPA Chapter of North Central Florida. He also generously gives back to the community through his involvement with United Way of North Central Florida (where he previously served as Board Finance Chair).
Shane Metzler, CPA
Director
As a director with several years of experience, Shane is responsible for running and supervising audit engagements, planning and performing fieldwork, and reviewing the work of audit staff. He also facilitates team development and builds client relationships.
Shane’s work is concentrated primarily with our Collegiate Athletics and Higher Education Services teams. He has extensive expertise with NCAA agreed-upon procedures engagements and has worked with nearly 20 athletic departments across the country in this capacity. He is also a member of our Construction Services team and helps our clients in that industry make sure their financial reporting is in compliance.