I don't think so as its who did the annual maintenance IAW manufacturer, and the engine service IAW manufacturer, and propellor IAW manufacturer, etc. It's a condition report as presented that includes an engine run etc and flight details by the PIC. Some things will stand out some wont. I did an inspection (not a condition report) for a guy for a Sav VG; I listed 20 odd issues I was concerned about and advised him to show the images and report info to his instructor CFI who was also an L2. I said his Inst / L2 will be able to further advise as some things may not be necessary to do now and others immediate and may amount to at least $6K. He did not buy the aircraft. The seller later asked for a copy and I did not give it to him as was drafted by me for the prospective buyer. I had told the seller of the issues as I went over the aircraft and told him to make notes so he knew. (No free lunches from me with poor aircraft and have a copy if RAA ever needed it) In short his L2 may say some of my comments are a bit harsh; although my standard. I'm an L2 so need to always protect my reputation. I've been asked to overlook stuff or tick sighted for documents or log entries; my reply is always 'Nope' I don't want my name tarnished or highlighted at RAA or elsewhere. I call it as I see it presented. Cheers.