A CPA issues an audit report on a client's 12/31/23 financial statements; the report is dated 2/1/24. On 2/3/24, a Type 2 subsequent event occurs, requiring footnote disclosures to the statements on 2/5/24. The auditor updates all subsequent events procedures to 2/5/24. The date of the audit report should be

a.

2/5/24

b.

2/3/24

c.

Dual-dated

d.

2/1/24