A special report is a research document that provides an in-depth account of research processes and findings. It is based on first-hand verifiable information, and is usually formally structured with headings and sections. It may include graphs and other visual representations. Usually, a research report is classified as either qualitative or quantitative. The type of research report you prepare depends on the audience you are targeting and the nature of your subject matter.
The USTR Special 301 Report is the result of a Congressionally mandated review of global intellectual property rights protection and enforcement, identifying countries where improvements are needed to encourage IP-intensive businesses to invest in their economies and benefit local communities.
a financial report that deviates from the reporting requirements of Generally Accepted Accounting Principles
Special reports address unique information needs and reporting objectives while maintaining professional standards and clarity. They can include reports on certain specified elements, accounts, or items of a financial statement; financial presentations to comply with contractual agreements or regulatory provisions; or audits conducted by a firm for a client or governmental entity. If the special report relates to a financial presentation that does not conform with a comprehensive basis of accounting, the auditor should add an explanatory paragraph to the report (immediately following the opinion paragraph) that describes the change and refers to the note to the financial presentation that discusses the impact of the change. See AT section 201, Agreed-Upon Procedures Engagements, for guidance on reporting in these situations.