A special report is a customized financial report that deviates from the standard format of Generally Accepted Accounting Principles. These unique reports address specific information needs while maintaining professional standards and clarity. Special reports may be prepared for a variety of reasons, such as to comply with contractual agreements or regulatory provisions. They can also be used to provide a more detailed analysis of specific sections, accounts or items within a financial statement.

Writing with the audience in mind is an important consideration when drafting a special report. For example, a general audience would prefer a simple and understandable language while a more specialized audience might require the use of field-specific jargons. The purpose of the research should be specified in the report introduction and a clear overview of the existing research knowledge should be presented. In addition, the researchers are expected to highlight any gaps in knowledge that their systematic investigation has sought to fill.

A special report should be well structured and include first-hand verifiable data in a coherent manner. Graphs and other visual representations can help enhance the credibility of a report. In addition, the authors should ensure that their research report is free from bias and any relevant unpublished works should be cited in the article. The author’s name should be written in full but no brand names should be included. The corresponding author’s contact details should be indicated in the article (including address, academic qualification and job title) and any correspondence should be sent to this person.