follows:
 
oReport title.Terms: Standard unqualified audit report for a nonpublic entity effective for fiscal years ending on or after June 15, 2019; eight distinct parts of the report.The appropriate date for the report is the one on which the auditor completed the auditing procedures needed to obtain sufficient appropriate audit evidence.The signature identifies the CPA firm or practitioner who performed the audit.Typically, the firm's name is used because the entire CPA firm has the legal and professional responsibility to ensure that the quality of the audit meets professional standards.This date is important to users because it indicates the last day of the auditor's responsibility for the review of significant events that occurred after the date of the financial statements.The title must include the word "independent." Examples of appropriate titles are "independent accountant's opinion," or "report of independent auditor."The report is usually addressed to the company's stockholders or the company's board of directors or the company.The city and state of the audit firm should also be indicated.It should not be addressed to company management.oSignature and Address of Audit Firm.oAudit Report address.oAuditor's Opinion section.oAudit Report Date.