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Referral
REFERRAL
[First Name of Recipient] [Last Name of Recipient]
[Company Name of Recipient]
[Street Address of Recipient]
[City of Recipient], [State of Recipient]
[Zip Code of Recipient]
[Country of Recipient]
Dear [Mr./Mrs.] [Last Name of Recipient]:
By letter dated [Date of letter], [Mr./Mrs. company official] of [Name of Company requesting data] has requested us to furnish you with certain information in connection with your examination of the accounts of the Company as of [Date examined].
While this firm represents the Company on a regular basis, our engagement has been limited to specific mattes as to which we were consulted by the Company.
[OR]
We call your attention to the fact that this firm has during the past year represented the Company only in connection with certain [Description of type] matters and has not been engaged for any other purpose.
Subject to the foregoing and to the last paragraph of this letter, we advise you that since [Date effective] we have not been engaged to give substantive attention to, or represent the Company in connection with *material loss contingencies coming within the scope of clause (a) of Paragraph 5 of the Statement of Policy referred to in the last paragraph of this letter, except as follows: [Exceptions]
With respect to the matters specifically identified in the Company's letter and upon which comment has been specifically requested, as contemplated by clauses (b) or (c) of Paragraph 5 of the ABA Statement of Policy, we advise you, subject to the last paragraph of this letter, as follows: [Text of advise]
The information set forth herein is as of [Date Examination Started] the date on which we commenced our internal review procedures for purposes of preparing this response, except as otherwise noted, and we disclaim any undertaking to advise you of changes which thereafter may be brought to our attention.
[Information with respect to outstanding bills for services and disbursements]
This response is limited by, and in accordance with, the ABA Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for Information [December 1975]; without limiting the generality of the foregoing, the limitations set forth in such Statement on the scope and use of this response, Paragraphs 2 and 7, and specifically incorporated herein by reference, and any description herein of any "loss contingencies" is qualified in its entirety by Paragraph 5 of the Statement and the accompanying Commentary [which is an integral part of the Statement]. Consistent with the last sentence of Paragraph 6 of the ABA Statement of Policy and pursuant to the Company's request, this will confirm as correct the Company's understanding as set forth in its audit inquiry letter to us that whenever, in the course of performing legal services for the Company with respect to a matter recognized to involve an unasserted possible claim or assessment that may call for financial statement disclosure, we have formed a professional conclusion that the Company must disclose or consider disclosure concerning such possible claim or assessment, we, as a matter of professional responsibility to the Company, will so advise the Company and will consult with the Company concerning the question of such disclosure and the applicable requirements of Statement of Financial Accounting Standards
Sincerely,
Signature