QUESTION 2 Which of the following services is not covered by SEARS? preparing a pencil copy:' of nancial statements for management use only;' preparing a tax return that a client submits to his or her banker in lieu of nancial statements presenting a covenant compliance letter to a client for submission to a bank modifying one or more nancial statements for a period, while issuing an unmodied report on the other nancial statements of the period