Which of the Following Situations Would Not Result in Restricted

Multiple Choice

Which of the following situations would not result in restricted use language being included in an auditor's special report?

A) A report on a specified element in a financial statement, where that element is prepared in accordance with the terms specified in a related contract.
B) A report on a client's compliance with a regulatory requirement, assuming the report is prepared based on a financial statement audit of the complete financial statements.
C) An "OCBOA" report on financial statements prepared in conformity with requirements established by a regulatory agency, assuming that the auditor's report is a matter of public record.
D) A report on an incomplete financial presentation that is prepared in conformity with GAAP, assuming that the presentation and report will be filed with a regulatory agency and included in a document distributed to the general public.