An auditor accepted an engagement to audit the 2018 financial statements of Skullcandy Inc., for the fiscal year ended December 31, 2018. The auditor began the fieldwork on September 30, 2018. Skullcandy gave the auditor the 2018 financial statements on January 17, 2019. The auditor completed the audit and dated the report on February 10, 2019. The client's representation letter normally would be dated: December 31, 2018 January 17, 2019 February 10, 2019 September 30, 2018