Cook, CPA, has been engaged to audit the financial statements of General Department Stores, Inc., a continuing audit client, which is a chain of medium-sized retail stores. General's fiscal year will end on June 30, 2006, and General's management has asked Cook to issue the auditor's report by August 1, 2006. Cook will not have sufficient time to perform all of the nec- essary fieldwork in July 2006 but will have time to perform most of the fieldwork as of an interim date, April 30, 2006. P-985