In an attest engagement, use of the accountant's report should be restricted to specified parties in all of the following situations, except: (Points : 10)

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