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management representation date
DILIP-35316 - 02/25/2019, 7:49 am

please refer below excerpt from AU-C Section 580 Written Representations

Because written representations are necessary audit evidence, the
auditor's opinion cannot be expressed, and the auditor's report cannot be dated,
before the date of the written representations. Furthermore, because the auditor is concerned with events occurring up to the date of the auditor's report
that may require adjustment to, or disclosure in, the financial statements, the
written representations are dated as of the date of the auditor's report on the
financial statements.

the management rep letter has to be same date as audit report, the audit report date cannot be before the rep letter date, so this answer is wrong