Sample Letter of Enquiry to Legal Counsel - Request for Confirmation and Information

Sep 3, 2026

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Sample enquiry letter to legal counsel requesting, at the auditee’s cost, confirmation of legal representation, review and commentary on the auditee’s settlement assessments, and comments on any disagreements. The letter asks the counsel to review provided matters, list open files maintained relating to the auditee and relevant subsidiaries/divisions, and identify known instances of reported breaches of laws, regulations, or licensing conditions to regulators. It also authorises discussions with the auditor and sets response, forwarding, and confidentiality expectations.

LanguageEnglish

CategoryLetters

FormatDOCX

Pages5

Reading Time2 min

AccessFree to download

Enquiry request to legal counsel

Representation confirmation and matter review

Open files and regulatory breach information

Authorisation to discuss with the auditor

Response terms, limitations, and forwarding instructions

Sample letter of enquiry to legal counsel (Letterhead of Auditee) [Name and address of legal counsel] [Date] Dear [Insert Name] In connection with the preparation and audit of the financial statements of the [auditee name] (the [abbreviated name]) [and the following subsidiaries and/or divisions] for the reporting period ended [date], we request that you, at our cost: confirm you are acting for [auditee name] [and the abovenamed subsidiaries and/or divisions] in relation to the matters mentioned below and that our description and estimates of the financial settlement (including costs and disbursements), which might arise in relation to those matters are, in your opinion, reasonable: review the information above, and if you disagree with our assessment of any matter, please comment on the nature of your disagreement list open files you maintain relating to the [abbreviated name] [and the abovementioned subsidiaries and/or divisions] including details of the estimated liability value: list instances of which you are aware, where [abbreviated name] [and the abovementioned subsidiaries and/or divisions] has reported breaches of laws, regulations or licensing conditions to corporate or prudential regulators. We authorise you to discuss matters identified under items 2, 3 and 4 above with our auditor (the Audit Office of New South Wales), if requested, and at our cost. It is understood that: [abbreviated name] [and the abovenamed subsidiaries and/or divisions] may have used other legal counsel in certain matters the information sought relates only to legal matters referred to your firm [including branches or subsidiaries] during the abovementioned reporting period, or since the end of the reporting period and up to the date of your response unless separately requested in writing, you are not responsible for keeping the auditors advised of any changes after the date of your reply you are only required to respond on matters referred to you as legal counsel for [abbreviated name] [and the abovementioned subsidiaries and/or divisions], not on those matters within your knowledge solely because a consultant, partner or employee of the firm holds an office as director, secretary or otherwise of [abbreviated name] [and the abovementioned subsidiaries and/or divisions] your reply is sought solely for the information of, and assistance to, [abbreviated name] in connection with the audit of the financial statements of [abbreviated name] [and the abovementioned subsidiaries and/or divisions]. Your reply will not be quoted or otherwise referred to in any financial report or related documents of [abbreviated name] [and the abovementioned subsidiaries and/or divisions] nor will it be furnished to any government agency or other person (subject to specific legislative requirements) without the prior written consent of your firm. Your prompt response will be appreciated. If you are unable to confirm or provide the information requested above, please advise us and our auditor of the reasons for any limitation or impediment to fulfilling this request. Please forward a signed copy of your reply by [date] directly to: [Audit Leader’s / ASP Engagement Manager’s Name] [Audit leader’s / ASP Engagement Manager’s email address] [OR] [Audit Leader’s Name] [Audit Office of New South Wales GPO Box 12 SYDNEY NSW 2001] OR [ASP Engagement Manager’s Name] [ASP’s address] Yours faithfully [Signature of auditee]

FAQs

How does the letter handle disagreements and authorisation to discuss with the auditor?

If counsel disagrees with the auditee’s assessment of any matter, counsel should comment on the nature of the disagreement. The letter also authorises counsel to discuss items 2, 3, and 4 with the auditor, if requested, at the auditee’s cost.

Sep 3, 2026

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