Question: A practitioner may perform an agreed - upon procedures engagement on prospective financial statements if which of the following is met? A . Use of

A practitioner may perform an agreed-upon procedures engagement on prospective financial statements if which of the following is met?
A. Use of the agreed-upon procedures report is restricted.
B. The practitioner sets the criteria to be used in the determination of findings.
C. The client agrees that the practitioner will decide appropriate procedures to be performed.
D. The prospective financial statements include a summary of significant assumptions.
 A practitioner may perform an agreed-upon procedures engagement on prospective financial

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