If auditors are appointed on January 3, 2019, the date of the financial statements is December 31, 2019, the legal letter is received on February 6, 2020 and the date of the auditors' report is February 7, 2020, what is the appropriate date of the written representations (management representation letter)? January 3, 2019 December 31, 2019 O February 7, 2020 February 6, 2020