Required: For each of the situations described below, state whether the PA is or is not associated with the financial statements. What is the consequence of being associated with financial statements? Situations Associated / Not Associated a. b. The PA audits financial statements and the PA's name is in the corporate annual report containing them. The PA prepares the financial statements in the partnership tax return. C. The PA uses the computer to process client-submitted data and deliver financial statement output. d. The PA uses the computer to process client-submitted data and deliver a general ledger printout. e. The PA lets the client copy client-prepared financial statements on the PA's letterhead. f. g. The client issues quarterly financial statements and mentions the PA's review procedures but does not list the PA's name in the document. The PA renders consulting advice about the system to prepare interim financial statements but does not review the statements before their release.