Choice "A" is correct. The practitioner and specified parties should agree upon the procedures to be performed by the practitioner.
Choice "d" is incorrect. The prospective financial statements should include a summary of significant assumptions, not a summary of significant accounting policies.
Choice "c" is incorrect. The specified parties (not the practitioner) should take responsibility for the sufficiency of the agreed-upon procedures.
Choice "b" is incorrect. The practitioner and specified parties should agree regarding the criteria to be used in the determination of findings, but there is no requirement that the practitioner report on the criteria.