A special report is a summary of findings and results based on systematic investigations. It should be written in a formal language and present first-hand verifiable information. It should also include relevant graphs and other visual representations that lend credibility to the research report. A special report may have a general or specialized audience. For example, a journalist writing about corruption may write a special report for the general public while one who writes about a scientific topic would write a technical report that uses field-specific terms.
The Hastings Center’s Special Reports are venues for the publication of research project results on topical bioethical issues. They often contain essay sets organized around central questions in the projects and lively discussions among project working groups that reached different moral conclusions on those issues.
Special reports are often a result of audits that are performed either independently or alongside a regular audit. They are used when an entity wants to meet reporting requirements set out in a contractual agreement or by a regulatory body. They are also used when an auditor wishes to highlight a change in accounting principles that may affect a financial presentation. For guidance on reporting in such a situation, see AT section 201, Agreed-Upon Procedures Engagements.
In addition to the standard text of an article, special report articles should include a short Expert Opinion section. Authors are encouraged to use this space to describe how they think the area under review will have evolved five years from the date of the article and to identify specific gaps in knowledge that need further investigation.