Example Letters 

• Example Letter A: Auditor’s Terms and Consent for Access to Audit Working Papers by Another Auditor.
• Example Letter B1: Auditor’s Terms and Consent for Access to Audit Working Papers by an Adviser/Firm in Connection with a Transaction.
• Example Letter B2: Auditor’s Terms and Consent for Access to Audit Working Papers by a Prospective Purchaser, Investor or Lender in Connection with a Transaction.
• Example Letter C: Auditor’s Client Consent Letter to Allow Another Party Access to the Auditor’s Audit Working Papers.
• Example Letter D: Internal Auditor’s Terms and Consent to Grant the External Auditor Access to Internal Audit Working Papers.
• Example Letter E: Predecessor Auditor’s Terms and Consent to Allow Access to Audit Working Papers by the Successor Auditor.