Management representation letter
Also known as: Rep letter, Management representation
A formal letter signed by a company's senior management and addressed to an external auditor or assessor. It confirms that all requested information has been disclosed and that the statements made during the audit are accurate and complete. This document serves as official evidence that management accepts responsibility for the internal controls and data provided for review.
In practice
At the conclusion of a SOC 2 or financial audit, the practitioner provides this template to the CEO or CFO for their signature before issuing the final report. It protects the auditor by documenting that management explicitly claimed they did not withhold any relevant information or known security failures.