The management of an entity completes draft of financial statements for the year ended December 31, 2008 on February 28, 2009. On March 15, 2009, the board of directors reviews the financial statements and authorizes them for issue. The entity announces its profit and selected other financial information on March 20, 2009. The financial statements are made available to shareholders and others on April 1, 2006. The shareholders approved the financial statements at their annual meeting on May 10, 2009 and the approved financial statements are then filed with SEC and BIR on May 30, 2009. For purposes of identifying events after balance sheet date, the financial statements were authorized for issue on:
a. March 15, 2009
b. May 10, 2009
c. March 20, 2009
d. May 30, 2009