When the client is filing a registration statement with the SEC subsequent to fieldwork,the auditor is required to perform a subsequent events review up to the effective date of the registration statement.

Question

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The auditor is required to perform a subsequent events review up to the effective date of the registration statement as part of their responsibility to provide reasonable assurance that the financial statements do not contain any material misstatements. This is in accordance with auditing standards and SEC regulations.

When the Client Is Filing a Registration Statement with the SEC