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| A practitioner has been engaged to apply agreed-upon procedures in accordance with Statements on Standards for Attestation Engagements (SSAE) to prospective financial statements. Which of the following conditions must be met for the practitioner to perform the engagement? A. The practitioner reports on the criteria to be used in the determination of findings. B. The practitioner takes responsibility for the sufficiency of the agreed-upon procedures. C. The practitioner and specified parties agree upon the procedures to be performed by the practitioner. D. The prospective financial statement includes a summary of significant accounting policies. |