Accounts Approval Letter and Letter of Representation

Two linked documents. Part 1 is your letter sending a company’s final accounts and corporation tax return to the directors, explaining what to check, how to approve and sign, and what happens next. Part 2 is the letter of representation the directors sign to confirm, in writing, the information and assurances they have given you.

• At the end of every limited company accounts compilation
• When unaudited accounts include significant judgements (for example going concern, valuations or directors’ loans)
• Adapt for sole traders, partnerships or LLPs by changing the statutory references

• Fill in the key figures table and dates in Part 1
• Print Part 2 on the client company’s letterhead – it is the directors’ letter to you
• Delete representations that do not apply and add specific ones
• Do not file anything until the signed letter and approved accounts are back