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A ?rep? letter is the audit teams' formal evidence that management understands their responsibilities and that management has performed all of their responsibilities.
[Date] [Name and Address of Client] Dear [Client's Name]: This letter will confirm our understanding that effective [DATE] this firm will no longer represent you in connection with [LEGAL MATTER]. I urge you to promptly retain other counsel to represent you in this matter.
One of the best ways to approach this is to send an email to the inquiring client without delay. Thank them for the consideration and let them know the reasons for not being able to work with them. Be polite but direct.
The letter will be written on your lawyer's letterhead and signed by your lawyer. If you hired a law firm, the attorney letter of representation will be signed by the member of the firm who will personally handle your case on behalf of the firm.
After you left our offices yesterday, we performed a formal conflict-of-interest check and found that our firm does indeed have a conflict of interest involving your intended adversary in this case, [Name]. Unfortunately, this conflict cannot be resolved in a manner that would allow us to represent you in this matter.
Every time you want to decline to represent a prospective client, you should use a non-engagement letter. Otherwise, you risk the possibility that the prospective client could mistakenly think you're their attorney on a matter.
The Non-Engagement Letter is used when an attorney or law firm opts not to represent a prospective client following initial consultations. In essence, it preempts the formation of an attorney-client relationship, thereby mitigating potential legal ambiguities or liabilities.
The Board and Management need to sign and return the Engagement Letter to our office before we may commence the work. The Representation Letter is issued with the draft audit and is required by auditing standards to finalize the audit.