Nothing contained in this chapter shall be construed to prohibit anyone who is not a certified public accountant or an attorney in the practice of law in this state from preparing, reviewing, compiling or signing financial statements, including review statements, if an accompanying report, letter or other statement does not express an opinion or other attestation as to the fairness, accuracy or reliability of such statements and does include the language "I(we) do not express any opinion with respect to these financial statements."