client's letter addressed to the CPA on the audit engagement. It is usually signed by an officer of the company but may be signed by the corporate attorney. The letter states that the financial statements are the responsibility of management and that management's  statements to the auditor during the audit process are true. Examples of representations include information regarding a sub-sequent event occurring after year-end and the existence of off-balance sheet contingencies. As per GENERALLY ACCEPTED AUDITING  STANDARDS (GAAS), this letter is mandatory on an audit.