group audit: sub has different reporting date

You could try looking in the SBR notes for assumed knowledge of financial - e.g. page 17: "Non-coterminous year-ends Financial statements within three months of the parents year-end can be used and adjusted for any significant events." So 3 months difference is the limit on using the financial statements of a subsidiary for consolidation. If a subsidiary's y/e is more than 3 months then financial statements will have to be prepared for the subsidiary drawn up at the parent's reporting date.