No, the subscription is only necessary for owning Data files. If your Developer email address is invited to access an AccountRight company file, you will not need a subscription. For example, MYOB client may invite you to their company file.
For testing purpose, you can use Clearwater sample file and shared sandbox files. An AccountRight Subscription is not necessary to access either of these.
- Clearwater file is a local empty file which you can download.
- Shared Sandbox files are in the cloud and has test data.
Please note, if you need your own private file for testing, then yes you need to have an AR subscription.
If you have any questions, feel free to log a ticket with the Customisation & Integration Team.