Which circumstance would most likely make it impossible for a practitioner to issue a review report?

• A. Criteria are only available to specified users.
• B. The scope of the engagement has been significantly limited.
• C. The company faces a going concern uncertainty.
• D. Subject matter contains a departure from the criteria.

Answer: (B)

A review report hinges on the practitioner being able to perform enough inquiry and analytical procedures to form a conclusion with limited assurance. If the engagement’s scope is significantly limited, the practitioner cannot obtain the necessary evidence to support that conclusion. Without sufficient evidence, a reliable review cannot be issued, so the engagement would be unfeasible or require withdrawal or a clearly limited report rather than a proper review.

Other situations don’t inherently block issuing a review to the same extent. Limits on who can see criteria are a practical constraint but don’t automatically prevent performing the work if access can be arranged. Going concern uncertainty can be addressed in a review with an emphasis of matter, rather than making the engagement impossible. A departure from the criteria is a serious issue, but it still centers on whether the practitioner can apply the criteria; often it would lead to reporting that the statements are not in conformity, rather than making the engagement entirely impossible.