Cummings-Grayson & Co., CPA
{Your Financial Solution}  305-377-1952

Agreed Upon Procedures - 
Florida Tax Credit (FTC) & Gardiner Scholarship

The Florida Tax Credit (Income Based Scholarship) and Gardiner Scholarships (Special Needs Scholarship) commonly administered by Step Up for Students were both established to provide educational opportunities for potential students who meet the scholarships guidelines throughout the State of Florida. Both scholarships require participating schools receiving more than $250,000 in scholarship money to file an accountability report focusing on the use of the money along with the financial procedures and controls in place at the schools. This report must be prepared and filed in the form of Agreed-Upon Procedures by an independent CPA.

Cummings-Grayson & Co. has a team consisting of professional accountants and CPAs, experienced in preparing Agreed-Upon Procedures, and is ready to assist you. Our CPA firm currently works with schools in the following counties - Miami-Dade, Broward, Palm Beach and Brevard (we are currently expanding to reach the entire state of Florida). We provide this service in-person and remotely.


We specialize in Agreed-Upon Procedures for private schools located in Florida, with funding from Step Up for Students Tax Credit Scholarship. Contact us today at 305-377-1952 (ext. 3) or request a consultation to learn more.

Agreed-Upon Procedures for State of Florida Private Schools
Accountability reports for Step Up for Students
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7402 N 56th St, Building 300, Ste 355-104
Tampa, FL 33617, 
Telephone (813) 379-4251 

3564 Avalon Park E Blvd Suite 1, Unit # A 700 
Orlando, FL 32828, 
Telephone (407) 440-1390

Tallahassee to Pensacola: 
1992 Fort Walton Beach 32547
Lewis Turner Blvd, Suite 1067
Telephone (850) 744-0042

Email address:
Hours of Operation: 8 am to 8 pm, Mon thru Friday Extended Hours (tax season) Remote Access (24 hours)

Cummings Grayson & Co., CPA
Miami: 915 NW 1st Ave, Bay 3A 
Miami FL 33136, Telephone 305-377-1952

 6501 Arlington Expressway B105 #2049 
Jacksonville, FL 32211 
Telephone (904) 372-7150

Cummings Grayson & Co., CPA
18117 Biscayne Blvd, Suite #2454
Miami FL 33160, 
Telephone 305-377-1610