I tend supply them as a free value added service unless it's something that a client asks for and then it's a paid for service.

What clients ask for tends to be more along the lines of agreed upon proceedures or assurance engagements where you are extrapolating their data into a projection as to where their business is heading rather than simply a bit of ratio and variance analysis of the historic data.

The time to avoid any area is where your PII doesn't cover you for it and sometimes management accounts wanders beyond peoples comfort zones. I'm quite lucky in that one as it's very much tied to my history in banking so after thirty odd years can pretty much do it by reflex.

Always ensure that you include a paragraph to limit the audience to any report that you produce.

See the case of Bannerman Johnstone Maclay vs RBS (2002) for what can go wrong if you don't have a limiting paragraph in place.

The wording that you should include would be along the lines of (there are different versions of this dependant upon your professional bodies recommended wording) :

CONFIDENTIAL
This report (statement) has been prepared for the private use
of X (the client) only, and on condition that it must not be
disclosed to any other person without the written consent of Y
(the accountant).

kind regards,

Shaun.