Planning letter, internal financial controls: what the Company must have in place
The opinion is expressed against "the criteria established by the Company", so a company that has established no criteria, written no matrix and tested nothing has given you nothing to opine against, and the outcome is a disclaimer or an adverse opinion, not a delay; tell the client this in writing in the first month of the year, not in March.
- 2 pages
- 30
- Word and PDF
- 13 September 2026
What it covers
- 1Planning letter, internal financial controls: what the Company must have in placeissued at planning
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
Ref: [FH/IFC/20XX-XX/nn]
Date: [Date of the letter]
The Chief Financial Officer
[Company name]
[Company's address]
Copy to: The Chairman, Audit Committee