Key CoPlans to Present Comparative Financial Statements for the Years Ended

Multiple Choice

Key Co.plans to present comparative financial statements for the years ended December 31,2010 and 2011,respectively.Smith,CPA,audited Key's financial statements for both years and plans to report on the comparative financial statements on May 1,2012.Key's current management team was not present until January 1,2011.What period of time should be covered by Key's management representation letter?

A) January 1, 2010 through December 31, 2011.
B) January 1, 2010 through May 1, 2012.
C) January 1, 2011 through December 31, 2011.
D) January 1, 2011 through May 1, 2012.