A fun accounting sheep painting. Great for your workspace. 40x40cm original painting. Ready-to-hang. Dual Dating: Dating of the ACCCOUNTANTS’ or AUDITORS’ REPORT when a subsequent event disclosed in the FINANCIAL STATEMENTS occurs after completion of the field work but before issuance of the report. For example, “January 3, 19xx, except for Note x, as to which the date is March 10, 19xx.” – See more at: http://www.nysscpa.org/professional-resources/accounting-terminology-guide#sthash.TV7xSo1K.dpuf