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It was a simple but confusing question but first of all we should be clear on what is the date of auditor report. As mentioned in ISAs, Auditor report should be dated when auditor has obtained sufficient appropriate audit evidence on which to base audit opinion. In this question we know that qualified opinion will be issued because of scope limitation imposed by the management so audit evidence should support this qualified opinion. Here auditor report should be dated when auditor obtained sufficient and appropriate audit evidence that management is not letting us to perform procedures on some items and auditor through professional judgement come the conclusion that if these items would be misstated there impact would be material but not pervasive. It is assumed in this answer that for remaining balances(on which there is no scope limitation) auditor has already obtained sufficient and appropriate audit evidence.
