“Are there any other situations where AR-C 70 does not apply? Yes. The AICPA’s Center for Plain English Accounting addressed this question in the following question and answer: Q: If financial statements are prepared by the accountant as a by-product [author’s emphasis] of another engagement (for example, an engagement to prepare a tax return), is the accountant required to follow section 70 of SSARS No. 21 and include any special disclaimer or “no assurance” statement on those financial statements? A: No. The accountant is only required to perform the preparation engagement in accordance with section 70 of SSARS No. 21 when engaged [author’s emphasis] to prepare financial statements. Therefore, because the accountant”