Illustrative Management Representation Letter: SOC 2® Type 2

AT-C section 205, Assertion-Based Examinations, requires the service auditor to request written representations from the responsible party in a SOC 2 engagement. These representation should be in the form of a letter addressed to the service auditor. The following illustrative management representation letter includes the representations required by AT-C section 205 as well as additional representations specific to a SOC 2 Type 2 examination and should be used for engagements with reports dated on or after June 15, 2022. This