In an Attest Engagement, Use of the Accountant's Report Should

In an attest engagement, use of the accountant's report should be restricted to specified parties in all of the following situations, except:

A) When the criteria used to evaluate the subject matter are appropriate for only a limited number of parties.
B) When reporting on an assertion about the subject matter instead of reporting directly on the subject matter.
C) When reporting directly on the subject matter and a written assertion has not been provided.
D) When reporting on an agreed-upon procedures engagement.