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 Product Code: 5070665 2013, 116 pages, 6x9This 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 assessments.Buy the Auditor's Letter ...

News and Updates

Audit Responses Committee Statement on Updates Published in The Business Lawyer

The Audit Responses Committee’s Statement on Updates to Audit Response Letters has been published in the Spring 2015 edition of The Business Lawyer. In view of the increased frequency of update requests and the lack of guidance regarding these requests, the ABA Audit Responses Committee prepared the Statement to outline the reasons auditors seek updates of audit response letters and to present the Committee’s views on appropriate practices for responding to update requests under the ABA Statement of Policy Regarding Lawyer’s Responses to Auditors’ Request for Information. The Committee hopes that the guidance provided in the Statement will enhance the ability of lawyers to respond efficiently to update requests, thereby facilitation the audit process and contributing to audit quality.


Programs, Meetings and Events

Section Events

Join Us



White, Thomas

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 May 11, 2015

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