AICPA SOC 3 U-5: Restrict use when groups of readers are likely to misunderstand

Although designed for general use, the report may carry an alert restricting its use where the auditor judges that readers must grasp how the system works together with their own systems, cannot access non-public communications from the organisation, need to understand controls at a carved-out subservice organisation, or where only a particular group would understand a modified opinion (Guide 4.126).