What it is
AR-C 90 requires the accountant to obtain written representations from management in a review. They support the inquiries made during the engagement and confirm management’s responsibilities. The letter is dated the date of the review report and is signed by those with appropriate responsibility, usually the CEO and CFO.
This template sets out representations commonly obtained in a review, with room for entity-specific additions. Two items are marked optional because they come from audit practice rather than the AR-C 90 list.
When to use it
- At the end of fieldwork on a review of a private company or not-for-profit.
- When management turns over during or after the period under review.
What’s inside
- Management’s responsibility for the financial statements and internal control relevant to their preparation
- Completeness of information provided and responses to inquiries
- Fraud, noncompliance, litigation and related party representations
- Subsequent events and going concern
- Entity-specific additions and signature blocks
Standard cited
This template follows AR-C 90 (SSARS). 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
What if management will not sign the letter?
The accountant discusses the matter with management, reevaluates management’s integrity and considers the effect on the review. A review report cannot be issued without the representations on management’s responsibilities, and the accountant withdraws from the engagement where law or regulation permit.
What date goes on the letter?
The date of the review report, and it should cover all the financial statements and periods covered by the report.
Is this the same as the audit representation letter?
No. The content overlaps but a review letter is narrower in several respects and is tied to AR-C 90 rather than AU-C 580. Use the right letter for the engagement.
Related templates
- Management Representation Letter (AU-C 580)
- Review Engagement Letter (AR-C 90)
- Review Report (AR-C 90): Unmodified, with Modification Notes
Last updated 11/04/2026. All free templates.