Negative Assurance Is Not Permissible In

Negative assurance is not permissible in:

A) reports based upon a review engagement.
B) letters required by security underwriters for data pertinent to SEC registration statements.
C) reports based on an audit of interim financial statements of a closely held business entity.
D) reports relating to the results of agreed-upon procedures to one or more specified elements, accounts, or items of financial statement.