Communication with Those Charged with Governance
Two written communications are compulsory on every audit, one at planning and one on significant findings, and NFRA's circular of 7 January 2026 has made the quality and timeliness of both an inspection subject in its own right.
- 5 pages
- 69
- Word and PDF
- 13 September 2026
The 2 formats inside
- 1Planning communication to those charged with governanceSA 260 (Revised) · file ref B-10On its own₹149
- 2Communication of deficiencies in internal control, management letterSA 265 · file ref C-8On its own₹149
Read the opening
The first part of “Planning communication to those charged with governance”, as it downloads. Blanks are highlighted.
[Name of the firm]
Chartered Accountants
[Audit firm's office address]
FRN [FRN]
Ref: [TCWG/P/2026-27/serial]
Date: [Date of the letter]
[The Chairman, Audit Committee / The Board of Directors]
[Company name]
[Registered office address]
Dear [Sirs],
Audit for the year ending [31 March 2027] — planned scope and timing