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
915 N. W. 1st Avenue, Bay 3A
Miami, Florida   33136
Telephone:  305-377-1952 
Fascimile:   305-377-1242 
Web site:
Email address:

Hours of Operation:  9 am to 6 pm, Mon thru Friday
                                   Extended Hours (tax season)

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