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Is there an easier way of remembering when a report should be restricted rather than memorizing the criteria for each report?

I think as a general rule, if the report could mislead the average (non-financial expert) user than it should be restricted, right? But then why is a special report with aspect to contractual agreements and regulatory requirements a restricted use report? Can’t the average investor know that a company they are about to invest is not violating some laws?

Really confused on when to restrict reports and when not to, if someone has figured out a formula, let me know please.

Thanks

All passed on first try - Licensed CPA Texas
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