Choice "A" is correct. The documentation completion date (and not the report release date) is defined as the date after which existing documentation must not be deleted, and additions to the documentation file must be documented as such.
Choice "d" is incorrect. The report release date is often the date on which the report is delivered to the client.
Choice "c" is incorrect. The report release date is the date on which the auditor grants the client permission to use the report.
Choice "b" is incorrect. The report release date is used to define the beginning of the retention period.
