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FS Authorization date

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › FS Authorization date

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by Ken Garrett.
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  • August 19, 2015 at 7:05 am #267712
    mansoor
    Participant
    • Topics: 424
    • Replies: 542
    • ☆☆☆☆

    it says that written representations shd have the same date as the date when FS are authorized.

    where does this date fall?

    we have 3 dates: Year end date, Audit Report Date, FS Issue date.

    i am guessing that authorization date is cd be after audit report date??

    August 20, 2015 at 8:30 am #267845
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10607
    • ☆☆☆☆☆

    Authorized would usually mean when approved by the board as it’s their FS. However the audit report is signed before that. I think your information means to say that the letter of representation is to be received on the same date as the audit report is signed.

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