[nina_f]

Does anyone have an updated comprehensive list of when to restrict audit reports? I found this one from 2015 in the forum, but just wanted to check. There’s some in the list that I’m iffy on. Thanks!

-Agreed-Upon Procedures Engagements
-Reports on the application of the requirements of an AFRFW
-Prospective FS are restricted to specified users
-SPFS prepared in accordance with contractual basis of accounting
-SPFS prepared in accordance with regulatory basis of accounting
-Compliance audited FS
-Engagement letter (which is not a compilation report that is not expected to be used by a third party)
-OCBOA – The auditor may decide to restrict the use of a compilation or review report to certain specified parties (example: when the subject matter of the report is based on criteria other than GAAP)
-Compilation report that is not expected to be used by a third party
-Comfort Letter or Letter for Underwriters
-Review report on an assertion about a subject matter
-Written assertion report when the client is not the responsible party
-Financial Projection
-Partial Presentations
-Communication of SD & MW under FS audit (this is not required under the audit of IC)
-ICOC Report