Extended Store Procedures

In a recent audit, we had a finding that we disable extended stored procedures on our servers.  The items that are still enabled have been reviewed and are necessary for application functionality.  I have heard that their is guidance from Microsoft that some extended store procedures should not be disabled or modified as they are necessary and added by default.

Would anyone know where I can find this?  Documentation from Microsoft would probably be sufficient for this audit.

Thanks in advance for your help!