What it is
In an agreed-upon procedures engagement the practitioner asks the responsible party, and the engaging party if different, for written representations at the end of the work. They cover the subject matter, completeness of the information given, fraud, noncompliance and subsequent events.
This template is on the responsible party’s letterhead and is dated the date of the report. It states the responsible party’s responsibility for the subject matter and the engaging party’s acknowledgment that the procedures are suitable for the purpose, and it points to a second letter where the two parties are different.
When to use it
- At the end of any AT-C 215 engagement.
- When the engaging party and the responsible party are different and each must confirm its own points.
- When the report depends on information the responsible party supplied.
What’s inside
- Responsibility for the subject matter and the criteria used
- Fair statement of the subject matter and the information provided
- Disclosure of fraud, noncompliance, communications and subsequent events
- Acknowledgment that the practitioner gives no opinion or conclusion
- Prompt for a separate letter from the engaging party
Standard cited
This template follows AT-C 215. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Is a representation letter required in an AUP engagement?
Yes. AT-C 215 has the practitioner request written representations, and the engaging party’s written acknowledgment that the procedures are appropriate may be included in the representation letter. The template lists the representations usually requested; add or delete items to suit the engagement.
Who signs it?
The responsible party, on its letterhead. Where the engaging party is a different entity, it gives its own letter on the matters it holds.
Can it be dated earlier than the report?
It is normally dated as of the report date, so that it covers the period through the date the practitioner completed the procedures.
Related templates
- Management Representation Letter (AU-C 580)
- Review Engagement Representation Letter (AR-C 90)
- Audit Engagement Letter (AU-C 210)
Last updated 11/05/2026. All free templates.