The auditor’s responsibility for “reviewing the subsequent events” of a public company that is about to issue new securities is normally limited to the period of time:
a. beginning with the balance sheet date and ending with the date of the auditor’s report.b. beginning with the start of the fiscal year under audit and ending with the balance sheet date.
c. beginning with the start of the fiscal year under audit and ending with the date of the auditor’s report
d. beginning with the balance sheet date and ending with the date the registration statement becomes effective.