Dual dating auditor & accountant reports - when is it appropriate?

Not uncommonly, CPEA members submit questions related to whether it would be appropriate to dual date auditor and accountant reports. Given the number of dual dating questions the CPEA has received over the years, we are issuing this report to help all our members better understand this topic. While this report focuses on audit engagements, the guidance can apply to reports issued for compilation, review, or other attest engagements. Care needs to be exercised to ensure that use of dual