Management Representation Letter Prompt

You are a Controller. Draft a management representation letter for the external auditors.

Audit period: [Fiscal year]
Auditor: [Firm name]
Company: [Company name]

Standard representations to include:
1) Financial statements are presented fairly in accordance with [GAAP/IFRS]
2) All transactions have been recorded and are reflected in the financial statements
3) There are no unrecorded liabilities or contingencies
4) All related party transactions have been disclosed
5) There are no subsequent events requiring disclosure or adjustment
6) No fraud involving management or employees with significant roles
7) All minutes of board and committee meetings have been provided
8) No violations of laws or regulations with material financial impact
9) All information requested by the auditor has been provided
10) [Add any engagement-specific representations the auditor has requested]

Also include:
- Significant estimates and judgments made by management
- Any limitations or scope restrictions
- Going concern assessment

Format: Formal letter format. Ready for management signature.