If Auditors Are Appointed on January 3, 2020, the Date

If auditors are appointed on January 3, 2020, the date of the financial statements is December 31, 2020, the date of the auditors' report is February 7, 2021, and the audit report release date is March 3, 2021, what is the appropriate date of the written representations?

A) January 3, 2020
B) December 31, 2020
C) February 7, 2021
D) March 3, 2021