The CPA's opinion on the $q,$ of the financial statements may be changed by subsequent events.

Many subsequent events may involve the setting of $q,$

Type $2$ subsequent events come into existence $q,$ the balance sheet date.

Subsequent events need to be disclosed in the financial statements; othervise, the financial statements would be $q,$

Type $1$ subsequent events require the financial statements to be $q,$ if needed $$