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

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.