After releasing each year's second report, you must retain an auditor to review both of the year's reports and issue a statement attesting to their accuracy. The auditor must have a current, passing report with the AICPA peer review program, and be approved by the CIRR board. The auditor must use the list of students submitted by day 3 of class to verify the students included in the report. The audited report must be submitted to CIRR between December 1 and 31.