Report release date definition
/What is the Report Release Date?
The report release date is the date on which an auditor allows a client to use the auditor's report as an accompaniment to the client's financial statements. As of this date, the users of an entity’s financial statements will be able to examine the firm’s financial results, financial position and cash flows, as well as any accompanying disclosures.
The Public Company Accounting Oversight Board sets a maximum number of days following the report release date that an auditor has in which to complete the audit documentation for the related audit.