Choice "D" is correct. A report on a client's compliance with a regulatory requirement, assuming the report is prepared based on a financial statement audit of the complete financial statements, would contain restricted use language.
Choice "b" is incorrect. A report on a specified element in a financial statement, where that element is prepared in accordance with an other comprehensive basis of accounting, would not contain restricted use language.
Choice "c" is incorrect. A report on an examination of a financial forecast does not require a restriction on the use of the report.
Choice "a" is incorrect. A report on financial statements prepared in conformity with an other comprehensive basis of accounting (such as the cash basis) does not require a restriction on the use of the report.