AUD Subsequent Events · Updated November 2026
Subsequent Events and Dual Dating: Why Would an Auditor Use Two Dates?
Dual dating extends responsibility for one later event without reopening everything.
Original date
The auditor's normal subsequent-events responsibility runs through the report date.
Later event
A material later event can require additional audit work before release or reissuance.
Dual dating
The report can keep the original date except for the specific later matter.
Exam strategy
Ask whether responsibility should extend broadly or only to one identified event.
The takeaway
Dual dating limits the extension of responsibility to a specific later matter.
Related Summit resources
FAQ
Does dual dating create two dates?
Yes.
Why use it?
To limit responsibility for a later event.
Can the whole report instead use a later date?
Yes.