Have you ever received an email? Yes, of course you have! So what’s at the top of an email?
“to” “cc,bcc” “subject”
And then you would normally start with something like “Thank you for your email. Following your request I have carefully reviewed your notes, from the discussion with Ms Smart, and last year’s file and have determined that we face a number of audit risks.
These are set out below (or in an appendix if that feels to be a better format)”