A special report is a detailed presentation of research processes and findings. It is usually based on first-hand verifiable information and well-structured with headings, sections, and graphs. Special reports are classified based on two things; the nature of the research and the target audience. It is important to keep these two factors in mind to present the best results possible for your research project.
In journalism, a special report is an in-depth look at a subject matter that may include exposing wrongdoing or corruption, or it could be an exploration of a highly technical subject. Specialized reporting can increase a journalist’s credibility and provide valuable insights into complex subjects for their audience.
The Hastings Center also publishes special reports, venues for the publication of research projects on topical bioethical issues. These special reports can be single-authored essays by members of project working groups, or collections of essays that contain lively discussions among researchers who reached different moral conclusions about a project’s central questions.
Baker Tilly’s specialists can prepare a special report to meet the unique needs of your organization. These customized financial reports deviate from standard reporting, and are based on specific user information needs and reporting objectives.
Generally, an entity must prepare a special report for a specific purpose when it uses a basis of accounting other than Generally Accepted Accounting Principles (GAAP), or when the auditor identifies a change to a previously reported financial statement that requires a modification in the opinion paragraph. However, an exception to this requirement is when the changes reflect circumstances that result in an unqualified opinion.