Sample letters for audit, review, compilation and other engagements

Auteur : CPA Canada

Latest update: September 2020


The sample letters are practice aids that will facilitate the work of practitioners. These letters are extracted from the 2020 edition of the Professional Engagement Guide (PEG) and can be customized to meet the needs of individual engagements.

In these models, some text has been crossed out to highlight excerpts that must be removed in order to comply with Québec regulations.

Québec subscribers to the Professional Engagement Guide (PEG) have free access to these adapted sample letters.

Update – September 2020

New sample letters CL1.1new and CL1.2new were added.

Also, moderate changes were made to model AL4.1.


Sample letters

1. Audit
    • Preliminary Engagement Activities
    • Communications with Predecessor
    • Communications with Component Auditors
    • Communications with those charged with Governance
    • Communications with management
    • Confirmation Letters
    • Requests
    • Inquiries
2. Review
    • Preliminary Engagement Activities
    • Communications with management
    • Communications with Predecessor
3. Compilation (OCS 9200 and CSRS 4200)
    • Preliminary Engagement Activities
    • Communications with management
4. Other engagements
    • Financial projection or forecast
    • Bookkeeping services
    • Attestation (limited assurance and reasonable assurance)
    • Direct (limited assurance and reasonable assurance)
5. Bank confirmations
    • Bank confirmation
    • Letter 1: Confirmation of Securities Held in Safekeeping
    • Letter 2: Request for Statement Detailing Outstanding Derivative Instruments
    • Letter 3: Confirmation of Credit Facility Details
    • Letter 4: Confirmation of Third Party Guarantees


These sample letters are taken from the 2020 Professional Engagement Guide (PEG), published by CPA Canada and have been adapted to comply with Québec regulations.

The Order also offers the Quality control program which includes samples of letters useful in the quality control process.

Target clientele

CPAs in public practice.

Available in other language

Modèles de lettres pour les missions d’audit, d’examen, de compilation et autres missions

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