Answer:
When direction does not change or is not involved/required.
Explanation:
Acceleration is the time rate of change in velocity. This is because like velocity, acceleration is a vector quantity and has to do with change in direction. But then, a particle can still accelerate without a change in direction. In this case, acceleration can be defined as the time rate of change of speed. This is because, since direction is not involved, speed which is a scalar quantity, has nothing to do with direction.
In essence, speed and velocity are the same when direction is not involved or when direction is not changing. Therefore, in the definition of acceleration, if there are no regards for direction, speed can be used in place of velocity.