3. - as the audits commission are supposed to check them in the next 3 months anyway. A) He had to be on time to check the company books last year B) You needn't have finished all the financial reports last month (C)) The auditing team can't be so tough on the boss about the company reports D) The finance departments in many private companies must have completed their reports by the end of last month bo The finance department may have finished checking the reports