You are a CPA who provides bookkeeping services to a small home remodeling company. This client principally uses its financial statements only for internal decision making. Recently, however, to obtain short-term trade credit, it agreed to submit unaudited annual financial statements to a new raw drywall supplier. By coincidence, the owner of this drywall company and you attend a weekly ballroom dancing class with your spouses. As a result, you decided to deliver a package containing your client's unaudited statements to the owner of this drywall company at your weekly class.
The financial statements are simply titled Financial Statements and do not indicate whether or not they are audited. Should you take any actions before you hand-deliver your client's financial statements to its supplier?