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 Issues Statement on Electronic Audit Letter Platforms

On February 24, 2017, the ABA Business Law Section Audit Responses Committee issued a Statement regarding on-line platforms for the electronic transmission of audit inquiry letters from clients to their counsel and for counsel to transmit response letters to their clients' auditors. Since 2014, the Audit Responses Committee has engaged in discussions with, a service provider that has developed and markets an electronic audit request and delivery platform. An objective of these discussions has been to avoid inconsistencies between the operation and content of the platform and the ABA Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for Information, and to eliminate some of the issues presented by's standard user agreement for law firms that wished to use the service. Over the course of these discussions, members of the Committee provided comments to on a short-form user agreement, which addresses some of the concerns that law firms expressed with respect to's standard user agreement. A final version of this short-form user agreement is attached to the Statement. While the Audit Responses Committee makes no recommendation regarding whether individual law firms should use electronic audit letter platforms, the Committee hopes that law firms find the discussion in the Statement helpful when evaluating whether to make use of any such platform.


Programs, Meetings and Events

Section Events

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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 February 7, 2018

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