The SA 265 management letter ready for your letterhead: significant deficiencies for TCWG, other deficiencies for management, root cause → effect → recommendation → response columns, and prior-year status tracking — editable in Word.
To: The Board of Directors / Those Charged with Governance, ___ · Year ended: ___
In planning and performing our audit of the financial statements, we considered internal control relevant to the audit in order to design audit procedures appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control. This letter communicates deficiencies in internal control identified during the audit, as required by SA 265 (Communicating Deficiencies in Internal Control to Those Charged with Governance and Management). It does not modify our report on the financial statements, and the matters below are limited to deficiencies that came to our attention during normal audit procedures.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
Everything is generated in your browser and on a stateless API endpoint — no account, no email gate, nothing stored. Edit freely in Word, Google Docs or Pages before sending to your client.
