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Question

Select the correct option: 

By the time the audit concludes, the firm ___ its compliance report.

This question was previously asked in
SSC CGL 2025 Tier 1 Question Paper (25-Sep-2025) (Shift 3)
The correct answer is
will have filed

To determine the correct option for the sentence "By the time the audit concludes, the firm ___ its compliance report", we must consider the context and the grammatical structure required in the sentence.

The sentence specifies an action that is expected to be completed before another future action occurs ("audit concludes"). For such situations, the Future Perfect Tense is used. This tense emphasizes the completion of an action by a certain point in the future.

  1. The Future Perfect Tense is formed using "will have" followed by the past participle of the verb. Here, the verb is "file", so its past participle form is "filed".
  2. Let's analyze the options:
    • files - This is in the present tense and does not indicate future completion. Hence, it's incorrect.
    • will file - This is simple future tense, which implies the action will happen in the future but does not emphasize that it will be completed before another future event.
    • will have filed - This is in the future perfect tense. It correctly indicates that the action of filing the report will be completed by the time the audit concludes.
    • had filed - This is in the past perfect tense, which indicates a completed action that occurred before another past action, not suitable for future events.
  3. Therefore, the correct choice is "will have filed" as it indicates the completion of the action by a specified future time ('by the time the audit concludes').

Thus, the correct sentence is: "By the time the audit concludes, the firm will have filed its compliance report".

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