Getting started with practical web accessibility, section 2 Demonstration: an analysis of a page:

Rule 12: Honest about inaccessibility

There are some serious accessibility problems on the page, though as a whole, it could be characterized as a typical page with no catastrophic inaccessibily. The problems, such as too small and fixed font size, should be fixed rather than explained. If they are not fixed, explanations would not help much. Thus, there is no special need for an “inaccessibility statement.”