A client may publish various documents that contain information (hereinafter referred to as other information) in addition to the practitioner's attest report on subject matter (or on an assertion related thereto). Paragraphs .92 to .94 provide guidance to the practitioner when the other information is contained in (a) annual reports to holders of securities or beneficial interests, annual reports of organizations for charitable or philanthropic purposes distributed to the public, and annual reports filed with regulatory authorities under the Securities Exchange Act of 1934 or (b) other documents to which the practitioner, at the client's request, devotes attention. These paragraphs are not applicable when an attest report appears in a registration statement filed under the Securities Act of 1933. (See AU section 634, Letters for Underwriters and Certain Other Requesting Parties, and AU section 711, Filings Under Federal Securities Statutes.) Also, these paragraphs are not applicable to other information on which the practitioner or another practitioner is engaged to issue an opinion.