The Member must issue a compilation report when the Member's name, or the firm's, is linked to the compiled information, when outsiders beyond the intended users will probably connect the Member with it and could misread the level of involvement, when the intended users will more likely than not misread what the Member's involvement covered, or when the information is required by law or regulation or must be publicly filed. The decision tree in Appendix 2 supports the judgement. The Member should also describe plainly in the report the nature of the engagement and the Member's role, without giving any opinion or conclusion.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.