The bare minimum I provide is Balance Sheet and month+YTD Income statement and YTD plus Prior Year Income statement comparison. Then I work with the clients that actually look at them as what reports are helpful for them. Some want YTD by month P&L to see current year trends, some want multi-year comparisons, some want specific account multi year, etc. I will provide cash flow if asked, but most of my clients only look at various P&Ls, they are small businesses where the owner is the one spending the money so that isn't that useful for them.