Choice "A" is correct.  One of the conditions/policies that must exist in an agreed-upon procedures attestation engagement is that the practitioner be independent from the client and other specified parties pertaining to the engagement. Choice "c" is incorrect. The reporting requirements include a statement regarding the restriction of use of the report as it is intended solely for the specified parties. Choice "b" is incorrect. A condition for agreed-upon procedures engagements is that the specified parties and not the auditor take responsibility for the sufficiency of the procedures for their purposes. Choice "d" is incorrect. The specified parties define the criteria to be used to determine findings.