Brown accepted an engagement to audit the 19X5 financial statements of XYZ Company. XYZ completed the preparation of the 19X5 financial statements on February 13, 19X6, and Brown began the field work on February 17, 19X6. Brown completed the field work on March 24, 19X6, and delivered the report on March 28, 19X6. The client’s representation letter normally would be dated

a. February 13, 19X6.

b. February 17, 19X6.

c. March 24, 19X6.

d. March 28, 19X6.