The 'Authorisation Date' of the Financial Reports of Companies Is

Multiple Choice

The 'authorisation date' of the financial reports of companies is:

A) The date the auditor prepares the audit report.
B) The date on which the printing of the reports is completed or they are posted on a web site.
C) The date the reports are posted to stakeholders.
D) The date the Directors' Declaration is signed.
E) None of the given answers.