CERTYNEX IFRS ACADEMY

Clirgal's accountant ends the review of events after the reporting period on the day of the annual profit announcement, three weeks before the accounts are authorised. What is the error?

The review should have continued until the general meeting that approves the accounts, several months later.

The window runs until the date of authorisation for issue, beyond the profit announcement.

There is no error: the profit announcement freezes the accounts.

The review should have stopped at the reporting date.