Start Dual dating report

Dual dating report

All online submitted material is processed and counted toward recognition in the month received.

Therefore, the public accountant is not in a position to conclude that sufficient procedures have been performed and, consequently, date his or her report until the financial statements have been completed and management has acknowledged responsibility for them.

By Maire Loughran Auditors issue an unqualified report after they gather sufficient competent evidence and conduct the audit according to generally accepted auditing standards (GAAS) using financial statements that the client prepares using GAAP.

If you have questions about your submissions, please contact us by email.

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Additionally, if you submit a new, dual or reinstated member by fax, mail or email (joining in the current month or earlier) and it is received by the listed monthly closing date, it will be processed by the final DCP/DPR report date.

However, if you submit a new, dual or reinstated member by fax, mail or email and it is received after the listed monthly closing date, it will be processed the following month (or later based on the member join date) and will be reflected as such on the following month's progress reports.

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Section 8100.30 provided guidance on the meaning of the term substantial completion.

8100.30 - The date of substantial completion of the review would be used as the date of the review engagement report.

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