Finch, CPA is auditing the financial statements of Hummingbird Corporation for the year ended June 30, 2021. Finch plans to complete the fieldwork and sign the auditor's report around October 10, 2021. Finch is concerned about events and transactions occurring after June 30, 2021 that may affect the 2021 financial statements.

Required:

a. What are the subsequent events that require Finch's consideration and evaluation? (4 marks)

b. What are the auditing procedures Finch should perform to gather evidence about subsequent events? (6 marks)