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.

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