45. Do I date the auditor’s report on the date that I release it?

No. the auditor’s report is dated no earlier than the date on which the auditor has obtained sufficient appropriate audit evidence on which to base the auditor's opinion on the financial statements, including evidence that:

• All the statements that comprise the financial statements, including the related notes, have been prepared; and

Those with the recognized authority have asserted that they have taken responsibility for those financial statements.