… The written representations shall be in the form of a representation … to the service auditor. * .   The date of the written representations shall be as near as practicable to, but not …

The following example of a representation letter is for guidance only and is not intended to be exhaustive or applicable to all situations.  Download Example Representation …

… The written representations required by paragraph 38 are separate from, …

… those charged with governance from whom to request written representations may require the exercise of professional …

… If the service organisation does not provide the written representations requested in accordance with paragraph 38(c) …

… ASAE requires the service auditor to enquire of, request representations from, communicate with, or otherwise …

… organisation does not provide one or more of the written representations requested in accordance with paragraph  38 …

… shall request the service organisation to provide written representations: (Ref: Para.  A42 ) That reaffirm the …