A title that includes the word "independent";

Identification of the specified parties;

Identification of the subject matter (or the written assertion related thereto), including the period and point in time addressed and a reference to the character of the engagement;

Identification of the responsible party;

A statement that the subject matter is the responsibility of the responsible party;

A statement that the procedures performed was those agreed to by the specified parties identified in the report;

For compliance-attestation engagements, a statement that the procedures, which were agreed to by the specified parties identified in the report, were performed to assist the specified parties in evaluating the entity's compliance with specified requirements or the effectiveness of its internal control over compliance;

A statement that the agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants;

A statement that the sufficiency of the procedures is solely the responsibility of the specified parties and a disclaimer of responsibility for the sufficiency of those procedures;

A list of the procedures performed (or reference thereto) and related findings;

Where applicable, a description of any agreed-upon materiality limits;

A statement that the practitioner was not engaged to and did not conduct an examination of the subject matter, the objective of which would be the expression of an opinion, a disclaimer of opinion on the subject matter, and a statement that if the practitioner had performed additional procedures, other matters might have come to the practitioner's attention that would have been reported;

A statement of restrictions on the use of the report because it is intended to be used solely by the specified parties;