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    Audit Letter of Representation (LOR) for SOC Audits - Linford

    • A letter of representation (a.k.a., representation letter, rep. letter, LOR) in audit services is a form letter from the American Institute of Certified Public Accountants typically prepared by the external a… See more

    When Is A Letter of Representation Prepared?

    As it is a form letter, a letter of representation may be prepared at any point during a SOC 1 or SOC 2 examination. However, paragraph .54 of AT-C secti… See more

    Linford & Company LLP
    Why Is The Letter of Representation Important?

    As noted earlier, the simple answer is that the letter of representation is required by the American Institute of Certified Public Accountants, the governing body for attestation … See more

    Linford & Company LLP
    Who Is Responsible For The Letter of Representation?

    The AICPA’s guidance requires, when the engagement covers a modified or extended period, that the auditor obtain management’s written representation in the form of a re… See more

    Linford & Company LLP
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