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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Auditor’s report date – Financial statements issue date
Dear Tutor
I have a problem with comprehending the following:
Auditor’s report date being earlier than financial statements issue date.
Please let me know whether financial statement issue date is just the date when the financial statements are issued for public information but financial statements have been signed by directors BEFORE auditor’s report date and auditors are reporting on signed financial statements?
Thank you very much for your help.
First the directors have to sign – the FS are theirs.
Then the auditors sign.
Then the FS are issued – which simply means distributed to members and filed with the regulatory authorities.
Does that address your question?
Yes, thank you very much!
thanks.