[hlarki1]

Trying to remember all reports that have restricted use statement to them. Any help?

[Determined CPA]

I had asked the same question a few weeks ago and this is what someone replied to me:

Restricted use:

prospective financial stmts

agreed upon procedures

OCBOA (for regulatory agency)

special purpose financial presentation

comfort letters

compliance with contracts

specified elements

required communication with audit committee

MD&A

A - 75
B - 78 God is good.
F - 77 Answered prayers.
R - 84! Done!!

Paperwork sent - waiting for license!!
Still on a cloud and in shock. Through God, all things will happen.

[Anonymous]

Just to bump this question back up I know you also have to restrict the use of non issuers reports on financial statements when also reporting on conditions relating to the internal control observed during the audit of financial statements.

Are there any other conditions that restrict the use?

[Author]

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