Management representation letter
A management representation letter provides required and other appropriate written representations to the auditor. It is normally signed by management with appropriate responsibilities and supports, but does not replace, other evidence.
Worked example
Management confirms that it has disclosed known fraud and provided all relevant records.
Common mistake
Do not rely on a representation as a substitute for available external confirmation or inspection.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |