Further, such documentation must be complete before auditors issue their report.
Before auditors issue their report their documentation must be finished.
The documentation does not need to be complete for the auditors to issue a report.
A man is sitting in a classroom.
An old man is sleeping
An old man and young child are watching television.
A couple shows PDA in a group of others.
The man has on roller skates as his dog pulls him.
My dad hated being a corporate lawyer.