A CPA issues an audit report on a client's $\frac{12}{31}\frac{?}{23}$ financial statements; the report is dated $\frac{2}{1}\frac{?}{24}.$ On $\frac{2}{3}\frac{?}{24},$ a Type $2$ subsequent event occurs, requiring footnote disclosures to the statements on $\frac{2}{5}\frac{?}{24}.$ The auditor updates all subsequent events procedures to $\frac{2}{5}\frac{?}{24}.$ The date of the audit report should be

a$.\frac{2}{5}\frac{?}{24}$

b$.\frac{2}{3}\frac{?}{24}$

c$.$ Dual$-$dated

d$.\frac{2}{1}\frac{?}{24}$

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