On which of the following dates would it be appropriate for an auditor of a nonissuer to discard audit documentation if the engagement letter was signed on June 30, Year 1, the audit was substantially complete on September 1, Year 1, and the audit report was released on March 15, Year 2? A. June 30, Year 3 B. June 30, Year 6 C. September 1, Year 6 D. March 30, Year 7