What it is
AU-C 580 requires the auditor to request written representations from management with appropriate responsibilities and knowledge. The letter is dated as of the date of the auditor’s report and covers all periods the report refers to.
This template is written in management’s voice on the entity’s letterhead and addressed to the CPA firm. Delete representations that do not apply and add any specific ones the engagement needs.
When to use it
- At the end of every audit, signed and dated as of the auditor’s report date.
- Adapt for reviews under AR-C 90, which also require written representations.
What’s inside
- Representations on the financial statements and management’s responsibilities
- Information provided and completeness of transactions
- Fraud, suspected fraud, allegations and noncompliance with laws
- Uncorrected misstatements (with the summary attached), estimates, related parties
- Litigation and claims, going concern, subsequent events and signature lines
Standard cited
This template follows AU-C 580. 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. See AU-C 580 explained.
Questions
What date goes on the management representation letter?
AU-C 580 requires the representations to be dated as of the date of the auditor’s report, not before.
Who should sign the representation letter?
Members of management with overall responsibility for financial and operating matters and knowledge of the matters represented, typically the chief executive officer and chief financial officer or their equivalents.
What if management refuses to sign?
Under AU-C 580 the auditor discusses the matter with management, reconsiders management’s integrity and the reliability of other evidence, and takes appropriate action, including considering the effect on the opinion. The auditor disclaims an opinion or withdraws if management will not provide the representations about its own responsibilities, or if the doubts about integrity are serious enough that the other representations cannot be relied on.
Related templates
- Summary of Uncorrected Misstatements (AU-C 450)
- Independent Auditor's Report — Unmodified Opinion (AU-C 700)
- Audit Engagement Letter (AU-C 210)
Last updated 11/04/2026. All free templates.