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The audit documentation for this engagement is the property of [name of auditor] and constitutes confidential information. However, we may be requested to make certain audit documentation available to [name of regulator] for [describe the regulator’s basis for its request]. If requested, access to such audit documentation will be provided under the supervision of [name of auditor] personnel. Furthermore, upon request, we may provide photocopies of selected audit documentation to [name of regulator]. The [name of regulator] may intend or decide to distribute the copies of information contained therein to others, including other government agencies.

You have authorized [name of auditor] to allow [name of regulator] access to the audit documentation in the manner discussed above. Please confirm your agreement to the above by signing below and returning to [name of auditor, address].

Firm signature

Agreed and acknowledged:

[Name and title]

[Date]