Mock Exam Q12

Hi Sir,

Q12 is asking what is the date until which you have to perform subsequent events ?
But the mock exam giving a wrong answer If I select 18 Mar 20X9.But the question is telling that the audit report date is 18 Mar 20×9.

I don’t why the correct answer is 31 Mar 20X9.

Even though the explanation of the correct answer is telling that subsequent procedures should be done up until the report date which is 18 Mar 20X9.

Please clarify sir,

Thanks in advance.