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Attorney Letter of Representation Sample Form

Attorney Letter of Representation Sample Form

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Instructions and help about attorney letter of representation example

what are attorney letters this is typically a required audit procedure and it involves the client asking their attorney about litigations claims and assessments the client must do the asking because of attorney-client privilege so the auditor simply can't go ask questions of the client's attorney without their permission the client will send a letter which includes the following items a list of potential litigation claims and assessments and their descriptions the likelihood of outcome and the estimated loss the auditor is concerned with the likelihood of a liability arising from these litigations claims and assessments and they're also concerned with what is that range of potential loss the reason is it's important to disclose potential liabilities so depending on the likelihood and the amount there may need to be a disclosure in the financial statements either a liability on the balance sheet or just simply an indication in the notes to the financial statements of the pending issues

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