The 'Authorisation Date' for Entities That Are Not Companies Is

question 52

Multiple Choice

The 'authorisation date' for entities that are not companies is:

• A) When the auditor signs the audit report.
• B) When the financial reports are signed off by the accountant in the presence of the auditor's representative.
• C) When the financial reports are accepted by the taxation office.
• D) When the reports are given final approval by the governing body or management of the entity, whichever is applicable.
• E) None of the given answers.

---

Definitions:

Basic Right

Fundamental rights that are recognized and protected universally, such as freedom of speech and religion.

Individual

Referring to a single person or entity, distinct from a group.

Legislator

An individual or body of individuals who have the power to make, amend, or repeal laws.

Persuading

The act of convincing someone to do or believe something through reasoning or argument.