12. An auditor accepted the engagement to audit the 2017 financial statements of EFG

1. An auditor accepted the engagement to audit the 2017 financial statements of EFG Corporation and began fieldwork on September 30, 2017. EFG gave the auditor the 2017 financial statements on January 17, 2018. The auditor completed the fieldwork on February 10, 2018, and dated the auditor’s report on February 16, 2018. The written representations letter should be dated:
1. September 30, 2017
2. December 31, 2017
3. February 10, 2018
4. February 16, 2018.