An accountant is engaged to perform services for a nonissuer client that maintains a software-based accounting system (system). The AICPA's guidance on preparation of financial statements (AR-C 70) most likely applies when the agreement with the client provides that the accountant is to Prepare adjustments of the financial statements and draft notes to the financial statements. Enter general ledger transactions in the system. Use the general ledger to prepare financial statements outside the system. Perform bookkeeping services but the system is to prepare the financial statements