Subsequent events scan plan: sources, questions, and documentation

Create a subsequent events search plan for {client_name}.

Inputs:
- Period end: {period_end_date}
- Report issuance date target: {issuance_date}
- Key areas of risk: {key_risk_areas}
- Governance cadence (board meetings): {governance_schedule}

Output:
1) Information sources checklist (minutes, legal letters, bank statements, press releases, etc.).
2) Inquiry questions for management by risk area.
3) Documentation template: event description, date, type (recognized/nonrecognized), financial statement impact, disclosure.
4) Wrap-up step: representation letter points to include.

Keep it aligned with audit standards and practical.