Howard Green, a partner with Cary, Loeb, & Co., and his audit team have completed the audit of Baker Manufacturing. Determine the proper date of the audit report.
• December 31, 20X0: Baker’s year-end.
• February 15, 20X1: Green completed audit procedures performed at Baker’s location.
• February 19, 20X1: The financial statements were completed.
• February 20, 20X1: All audit procedures were completed, including the review of all audit documentation.
• February 25, 20X1: Green signed the audit report.
• February 26, 20X1: Green delivered the audit report to Baker.