On February 13, Year 2, Fox, CPA, met with the audit committee of the Gem Corporation to review the draft of Fox's reports on the company's financial statements as of and for the year ended December 31, Year 1. On February 16, Year 2, Fox completed all remaining field work and obtained sufficient appropriate evidence to support the opinion on the financial statements. On February 28, Year 2, the final report was mailed to Gem's audit committee. What date most likely would be used on Fox's report?

a. December 31, Year 1.
b. February 13, Year 2.
c. February 16, Year 2.
d. February 28, Year 2.

Ans: c. February 16, Year 2.