Prior to issuing the APRA Approved Form audit and review reports on the Annual Returns and Compliance, the RSE auditor obtains written representations, as are considered appropriate to matters specific to the RSE licensee, from the party responsible^[22] for the RSE licensee.

These written representations are generally in the form of a representation letter. In obtaining and using these written representations, the auditor complies with the requirements of, as appropriate, ASA 580 and ASAE 3000.