Letter Of Representation Attorney Sample With Address
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FAQ
The letter may be signed any time from the date of the report and the report is issued. However, because it is an important piece of evidence supporting an audit opinion, the letter of representation should be signed before the report is issued (AICPA's SOC 1 Guide 4.189).
We are closing our file and we hope that this matter has been concluded to your satisfaction. [You may wish to advise the client of any file retrieval charge and outline the applicable file retention and destruction period.] If we can be of assistance to you on any other matter in the future, please let us know.
Provide guidance on the formatting and layout of a representation letter Begin the letter with the date and the recipient's name and address. Include a salutation, such as ?Dear [Name],? Write out the purpose of the letter in the opening sentence. Explain the purpose and the desired outcome of the letter in detail.
Guidance states that ?the letter should be signed by those members of management with overall responsibility for financial and operating matters whom the auditor believes are responsible for and knowledgeable about, directly or through others in the organization, the matters covered by the representations?.
Consider these example final sentences to help you finish your business letter: I look forward to hearing from you soon. I appreciate your input on this matter. Thank you for your understanding, and I will contact you next week with more details. If you have any further questions, please do not hesitate to contact me.
