Requiring that regular oral or written reports be submitted to the employer is an element of control. It shows that the worker is compelled to account for his or her actions. The employer uses such reports for present controls or future supervision. These reports enable the employer to determine whether instructions are being followed, and should be issued if the worker is performing services independently.

An independent contractor is usually not required to submit regular oral or written reports about the work in progress. By contract, parties can agree that services are to be performed by certain dates. The person performing the services can be required to report the status of the services being performed so that the person receiving the services can coordinate other contracts.

Social Security Handbook, Chapter 814 : Do you perform your job duties in the order or sequence set by your employer?