The intended user of a professional accountant's report may include which of the following?

• A. Only the addressee.
• B. The addressee or other specified parties.
• C. The general public.
• D. Only the client.

Answer: (C)

Intended users are the people who will rely on the report. A professional accountant's report isn’t limited to a single named recipient; when information is published or broadly circulated, the general public can be among those who rely on it. In public financial reporting, for example, investors, creditors, employees, and others outside the organization may consult the report, making the general public a valid intended user. The question’s correct option recognizes that the report’s purpose can extend beyond a narrowly defined addressee to a broader audience. Narrow options like the addressee alone or the client alone describe situations with restricted distribution, whereas the general public captures the broader, publicly available context.