American Bar Association
Audit Responses Committee

ABA Section of Business Law

Audit Responses Committee

Mission Statement

The mission of the Audit Responses Committee is to be a resource concerning lawyers' responses to auditor inquiries and related financial reporting and disclosure issues, focusing on implementation of the "treaty" reached with accountants in the ABA Statement of Policy regarding audit responses.

Committee Facts

  • Over 500 members, consisting to a great extent of partners who are responsible for the audit response policies of their firms.
  • Clearing house on treaty issues and implementation.
  • Deals with new types of auditor requests seeking responses which would be inconsistent with the treaty.
  • Coordinates with regulators and others setting accounting and auditing standards concerning the issues addressed by the treaty.
  • Meets three times a year at Business Law Section meetings, with many participating by phone.
  • Listserv is widely used to communicate concerns and possible solutions.

Areas of Expertise

  • Responses to auditor requests in light of the treaty and the importance of protecting privileged communications.

Related Products

    Auditor's Letter Handbook, Second Edition

    Auditor's Letter Handbook, Second Edition

    ISBN: 978-1-61438-973-6, 978-1-61438-974-3 Product Code: 5070665, 5070665EBK 2013, 116 pages, 6×9 This ABA best seller is a must-have resource for inside and outside counsel in dealing with the auditor's need for corroboration of information furnished by management concerning litigation, claims, and ...

News and Updates

Committee Presents Program on In-House Lawyers' Communications With External Auditors

On April 18, 2015, the Audit Responses Committee presented an informative CLE program on "In-House Counsel: What Should They Tell Auditors and How?" at the Business Law Section Spring Meeting. The program focused on how outside counsel can assist their in-house clients who are often on the front lines in responding to external auditors' needs for information about legal matters, especially matters such as major lawsuits and government investigations. The panel featured Peter Brown of PwC, Stan Keller of Locke Lord, Maryann Waryjas of Great Lakes Dredge and Dock Corporation, and Tom White of WilmerHale. Alan Wilson of WilmerHale was the Program Materials Coordinator.
Audio | Program Materials


Programs, Meetings and Events

Section Events

    Emerging Issues in Global Digital Currency Payments


    The event will be held on 10/25/2016. The format is Web. The event sponsor(s) are Center for Professional Development,Business Law Section. The event has 2.00 CLE Credits .

    The Accidental Non-Profit Attorney: Things You Need to Know


    The event will be held on 10/25/2016. The format is Web. The event sponsor(s) are Center for Professional Development,Business Law Section,Solo, Small Firm and General Practice Division,Division for Public Services,Senior Lawyers Division,Section of Taxation. The event has 1.50 CLE Credits .

    2016 Business Bankruptcy Committee Fall Meeting

    Marriott Marquis
    San Francisco

    Advance Registration is now CLOSED. Please register and purchase lunch and dinner tickets onsite at the San Francisco Marriott Marquis beginning Wednesday, Ocotber 26, 2016.

Join Us



Para, Noel

Committee Roster  


Past Meetings


In order to send a message to the listserve, send a message to the email address below. You must be a member of the Committee to successfully send a message to the listserve.

In order to access the listserve archive, please click here.


Modified by Graham Hunt on September 27, 2016

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