Legislation checked · 26 June 2026 Not yet advocate-reviewed Execution steps not yet documented

Drafted by:: Lekha editorial team
Version:: v0.1
Last checked against current law:: 15 May 2026
Next scheduled review:: 15 November 2026

Statutory sources (4)

Digital Personal Data Protection Act, 2023Official statuteofficial source
Indian Contract Act, 1872Official statuteofficial source
Code of Civil Procedure, 1908Official statuteofficial source
Arbitration and Conciliation Act, 1996Official statuteofficial source

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Generate a Management Representation Letter for India, free. Management representation letter in which a company's management confirms in writing to its auditors its responsibility for the financial statements and the completeness of the information provided, as contemplated by Standard on Auditing (SA) 580. Fill a guided online form and download as PDF or DOCX — no signup, no watermark, no cost.

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Company and Document Information

Company Name *

CIN *

Company Address *

Financial Year End Date *

Date of MRL *

Auditor Information

Auditor Firm Name *

Auditor Address

Management Representatives

Managing Director / CEO Name *

MD/CEO Designation *

MD DIN (if Director)

Chief Financial Officer / Finance Head Name *

CFO Designation *

Financial Statements and Accounting Standards

Accounting Standards Applied *

Financial Statements are Complete and Accurate? *

Financial Statements Present Fair View? *

Transactions and Internal Controls

All transactions have been recorded? *

No material misstatements exist? *

Internal Controls over financial reporting are adequate? *

Internal Control Deficiencies/Weaknesses (if any)

Post-Balance Sheet Events and Contingencies

Any Material Subsequent Events? *

Subsequent Events Details (if any)

All Contingent Liabilities Disclosed? *

Related Party Transactions and Disclosures

All Related Party Transactions Disclosed? *

All RPTs Approved as per Applicable Rules? *

Fraud, Compliance and Other Representations

No Fraud by Management Detected? *

No Material Fraud by Others Detected? *

Company Complied with Applicable Laws and Regulations? *

Non-Compliance Details (if any)

Provisions and Completeness

All Necessary Provisions Made in FS? *

No Doubts on Going Concern Assumption? *

Additional Representations (if any)

25 required fields left.

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Template verified May 2026 — checked against applicable central Acts and current state rules. Legal requirements can change; for property transactions above ₹5 lakh, employment disputes, or business agreements above ₹10 lakh, have a lawyer review it before signing →. Run Lekha Audit on any document you receive →

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MANAGEMENT REPRESENTATION LETTER

To
Address
Date

Dear Sir/Madam,

We, the undersigned, on behalf of (CIN: ), hereby represent and confirm to you the following in connection with your audit of the financial statements of the Company for the financial year ended :

1. COMPLETENESS AND ACCURACY OF FINANCIAL STATEMENTS

We confirm that:

The financial statements for the year ended have been prepared by us and are complete and accurate.
The financial statements have been prepared in accordance with applicable accounting standards as prescribed.
The financial statements present a true and fair view of the financial position and performance of the Company as at .
All balances, transactions, and events as on and up to have been reflected in the financial statements.

2. TRANSACTIONS AND RECORDS

We further represent that:

All transactions undertaken by the Company during the financial year have been properly recorded in the books and accounts.
Complete and accurate accounting records have been maintained.
No material misstatements or omissions exist in the financial statements.
All adjustments and accruals have been properly recorded.

3. INTERNAL CONTROLS

Regarding internal financial controls, we represent that:

An adequate internal control system over financial reporting is in place.
The internal controls are operating effectively as at .
Deficiencies identified:

4. POST-BALANCE SHEET EVENTS

We confirm that:

Material events have occurred after . Details:

5. CONTINGENT LIABILITIES AND PROVISIONS

We represent that:

All known contingent liabilities have been identified.
All provisions considered necessary have been made in the financial statements.
No undisclosed or unquantified liabilities exist.

6. RELATED PARTY TRANSACTIONS

We confirm that:

All known related party transactions have been disclosed.

Related party transactions have been conducted as per applicable regulations.

7. FRAUD AND IRREGULARITIES

We hereby represent that:

We acknowledge fraud by management may exist.
We acknowledge fraud by others may exist.
All known instances of fraud or irregularities have been disclosed to you.

8. COMPLIANCE WITH LAWS AND REGULATIONS

We confirm that:

The Company may have non-compliance issues. Details:

9. GOING CONCERN AND SOLVENCY

We confirm that:

There are significant uncertainties regarding the Company's ability to continue as a going concern.
The Company has sufficient liquid resources to meet its obligations.

10. ADDITIONAL REPRESENTATIONS

We hereby represent that:

Provisions may be incomplete.
Complete disclosure of all material facts and circumstances has been made.
No information has been withheld from you during the conduct of the audit.
Additional matters:

This letter is provided solely for your use in completing your audit of the financial statements of the Company and is not to be used or referred to for any other purpose without our prior written consent.

We accept responsibility for the representations made in this letter on behalf of the Company.

Yours faithfully,

Company
CIN

Managing Director / Chief Executive Officer

Chief Financial Officer / Finance Head

Date: Place: ______________________

Connected legal intelligence

Everything on Lekha that relates to this document — the clauses inside it, what to do next, the law to learn, and the risks to watch. Educational, not legal advice.

Clauses inside, explained

Data protection (DPDP)Definition of Confidential Information Indemnity Governing law & jurisdiction

Full clause library →

Acts this document touches

Trace each Act to the clauses and other templates connected to it.

Digital Personal Data Protection Act, 2023 Indian Contract Act, 1872 Code of Civil Procedure, 1908 Arbitration and Conciliation Act, 1996

Common risks to watch

Data protection (DPDP). Allocates responsibilities for handling personal data under Indian law.
Definition of Confidential Information. Defines exactly what information the recipient must keep secret.
Indemnity. Allocates who bears the cost if a third party brings a claim.
Governing law & jurisdiction. Fixes which State's courts and which body of law decide any dispute under the document.

Learn the law

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Applicable compliance

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DPDP Act 2023 readiness

Published privacy policy

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Management Representation Letter

After you download

Frequently asked questions

Company and Document Information

Auditor Information

Management Representatives

Financial Statements and Accounting Standards

Transactions and Internal Controls

Post-Balance Sheet Events and Contingencies

Related Party Transactions and Disclosures

Fraud, Compliance and Other Representations

Provisions and Completeness

📎Attachments

Connected legal intelligence

⚖️ Clauses inside, explained

🏛️ Acts this document touches

⚠️ Common risks to watch

📚 Learn the law

✅ Applicable compliance

📄 Related templates

Attachments

Clauses inside, explained

Acts this document touches

Common risks to watch

Learn the law

Applicable compliance

Related templates