# Management Representation Letter — Skeleton

**To:** [Audit firm name]  
**From:** [Company name]  
**Date:** [Date]  
**Re:** Statutory audit for the year ended [date]

We confirm the following representations to the best of our knowledge, in connection with your audit of the financial statements:

## Financial statements and records

1. We have fulfilled our responsibilities for the preparation of the financial statements per applicable accounting standards.
2. All accounting records, supporting documents, and minutes of meetings have been made available to you.
3. The financial statements are free from material misstatement, including omissions.

## Fraud and litigation

4. We have disclosed all known or suspected fraud involving management, employees, or others with significant role in internal control.
5. We have disclosed all pending or threatened litigation and claims.

## Related parties

6. All related party relationships and transactions have been disclosed; transactions are at arm's length unless stated otherwise.

## Subsequent events

7. We have disclosed all events subsequent to the balance sheet date that require adjustment or disclosure.

## CARO / statutory

8. We have provided all information required for your CARO 2020 reporting obligations.
9. Statutory dues have been regularly deposited except as disclosed in the financial statements.

## Going concern

10. We believe the entity has adequate resources to continue as a going concern for the foreseeable future.

**Authorized signatory:** _______________________  
**Designation:** _______________________  

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*Free template from CiteAudit — citeaudit.com/resources. Adapt per engagement and SA 580.*