No, that’s not necessary. The aim of MIAUW is to put the client first. If you pay for a report, it makes sense that you have control over the product you buy. That is why MIAUW says something about the supplier: he may not impose restrictions on distribution on the client. It is described like this:
No restrictions are imposed on the client with regard to dissemination, publication or storage of the report and the underlying documents. Excluded from this are financial data relating to the conduct of the research, such as hourly rates, prices and invoices.
The greater goal is that with a pen test you can also demonstrate that the important matters have been properly arranged. That is difficult if you are not allowed to show or provide the research to others. Financial information about the research does not need to be shared, because it says nothing about the security status.
Is there too much sensitive information in the report to share it widely? Then an auditor’s report can help. This allows you to demonstrate that the study was conducted and what the main outcome was, without distributing all the technical details.
In short: the client determines what level of information is shared with partners, regulators or others, without being hindered by the supplier.
Also read What is an auditor’s report at MIAUW?.