If Auditors Are Appointed on January 3,2014,the Date of the Financial

Multiple Choice

If auditors are appointed on January 3,2014,the date of the financial statements is December 31,2014,the date of the auditors' report is February 7,2015 and the audit report release date is March 3,2015,what is the appropriate date of the written representations?

A) January 3, 2014
B) December 31, 2014
C) February 7, 2015
D) March 3, 2015