If you leave the sample as it is, SO
2 will leave it in gaseous form, thus final result will underestimate SO
2 level.
If you add base to the sample, you will convert SO
2 into SO
32-, thus it will stay in the solution:
SO
2 + 2OH
- SO
32- + H
2O
Acidifying it later (which is equivalent to removing OH
-) will shift the equilibrium to the left, producing ("liberating") SO
2 which will in turn react with iodine.