[Katrina]

NINJA Question –

According to question #876 only additions can be made to audit documentation after the report release date .

In relation to audit documentation, after the report release date:

Correct A. additions may be made.

B. deletions may be made

C. documents may be discarded.

D. All of the answer choices are correct.

Explanation: “Additions may be made to the audit documentation after the report release date. Deletions and discarding are not allowed after this day. Any documentation added must indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it.”

However, according to Ninja Notes the firm has 60 days for non-issuer and 45 days for issuer to subtract from the file. You can still add to the file if you document it, but you cant delete any information after 60(45) days.

So which one is right?