Where an assurance report is restricted to specified users who agree to the restriction and understand the engagement's purpose, the firm may apply the modifications to Part 4B that Section 990 permits, narrowing the individuals to whom the financial interest, relationship and non-assurance provisions apply and applying the firm-level provisions in a modified form. The report must state the restriction and the firm must remain independent of the assurance client.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.