An auditor completed field work on February 10, 2002 for a December 31, 2001 year-end client. A significant subsequent event occurred on February 22, 2002. In this case, which of the following report dates would not be appropriate?
a. February 10, 2002.
b. February 10, except Note 1, February 22, 2002.
c. February 22, 2002.
d. December 31, 2001.
Answer: D