ABF Auditors completed the audit of the financial statements of Mine Forever $($Pty$)$ Ltd for the year ended $31$ December $2022$ and are in the process of assembling the final audit file. The audit report was dated $31$ March $2023.$

Indicate until which date the audit file will have to be retained as a$$minimum$.$

a$.$

$31$ March $2028$

b$.$

$31$ December $2027$

c$.$

$31$ March $2026$

d$.$

$31$ December $2025$