Question $6$

Which of the following best describes your responsibility to consider subsequent events?

You document consideration of subsequent events that arise between the interim reporting date and the $30$ September evaluation date.

You document consideration of subsequent events that arise between the $30$ September evaluation date and $31$ January.

You consider new information that becomes known relating to conditions existing as of the evaluation date during the subsequent event period.

You document procedures you performed to consider subsequent events in the subsequent events review checklist.