Date

Name
Title Legal name of member firm
Firm Access toAddress Line 1
Address Line 2
Address workpapers byLine 3
Address
Address Line 4
successorT auditor
XXX.XXX.XXXX
–
auditor F XXX.XXX.XXXX

acknowledgment
January 2019

1. Disclaimer: This is an example template that requires localization to meet member firm
specific legal and/or regulatory requirements. Please conduct a local review of this letter
before using it or providing to your practitioners.

2. This letter is used to obtain a successor auditor’s acknowledgment of the terms for
providing access to our workpapers.

3. This letter may not be modified without the express approval of the (Head of
Assurance).

4. If the successor auditor plans to reaudit the former client’s financial statements, the
(Head of Assurance) and (legal group/in-house counsel) should be contacted prior to
agreeing to grant access.

5. Access to our workpapers usually should be limited to matters the successor auditor
might need for purposes of planning their subsequent engagement.

Dear (name of recipient):

(Legal name of member firm) (“Grant Thornton XXX”, “we” or “us”) previously audited, in
accordance with the standards of the (name of auditing standards), the (audit date(s), such as
31 December 31 20XX) (consolidated) financial statements of (name of company) (the
“Company”) (add if applicable: and the Company’s internal control over financial
reporting). We rendered our report(s) dated (date) on those financial statements (add if
applicable: and internal control over financial reporting) and have not performed any audit
procedures subsequent to that date. (Describe any report modifications.)

In connection with (for a reaudit, insert: your reaudit of the Company’s (20XX)
(consolidated) financial statements that had been previously audited by us and) your audit of
the Company’s (20XX) (consolidated) financial statements (add if applicable: and internal
control over financial reporting), you have requested access to our workpapers prepared in
connection with our audit(s) referred to above. The Company has authorized us to provide

(legal name of member firm name)

member firm of Grant Thornton International Ltd
 2

you with access to those workpapers. It should be understood, however, that the workpapers
we consider privileged, proprietary, or confidential to Grant Thornton will not be made
available.

Our audit(s), and the workpapers prepared in connection therewith, of the Company’s
(consolidated) financial statements (add if applicable: and internal control over financial
reporting) was (were) not planned or conducted in contemplation of your review. Therefore,
items of possible interest to you may not have been specifically addressed. Our use of
professional judgment and the assessment of audit risk and materiality for the purpose of
our audit(s) means that matters may have existed that would have been assessed differently
by you. We make no representations as to the sufficiency or appropriateness of the
information in our workpapers and information otherwise acquired through discussions with
us for your purposes.

We understand that the purpose of your review is to obtain information about the Company
and the results of our audit(s) to assist you in planning your (for a reaudit, insert: (20XX)
reaudit and) (20XX) audit of the Company. For that purpose only, we will provide you
access to our workpapers that relate to that objective.

Because your review of our workpapers is undertaken solely for the purpose described
above and will not entail a review of all of our workpapers, you agree that (a) the
information obtained from the review will not be used by you for any other purpose, (b) you
are unable to and will not comment, orally or in writing, to anyone as a result of that review
as to whether our audit(s) was (were) performed in accordance with applicable professional
standards, (c) you will not copy, whether via screenshots, photographs or other image
capture devices/technologies, the workpapers or make them available to any other persons
without our prior written permission, (d) you will not provide expert testimony or litigation
support services or otherwise accept an engagement to comment on issues relating to the
quality of our audit(s), and (e) the audit procedures or results thereof documented in our
workpapers will not be used, except as contemplated by applicable professional standards
and laws and regulations, as evidential matter in rendering your opinion on the Company’s
(for a reaudit, insert: (20XX) reaudited (consolidated) financial statements or the) (20XX)
(consolidated) financial statements (add if applicable: and internal control over financial
reporting).

Upon request and at our discretion, we may provide copies of those workpapers that provide
factual information about the Company. You agree to subject any such copies or
information otherwise derived from our workpapers to your normal policy for retention of
workpapers and protection of confidential client information. Furthermore, in the event of a
third-party request for access to your workpapers prepared in connection with your audit(s)
of the Company, you agree to obtain our permission before allowing any such access to our
workpapers or information otherwise derived from our workpapers, and to obtain on our
behalf any releases that you obtain from such third party with respect to your workpapers.
You agree to advise us promptly and provide us a copy of any subpoena, summons, or other

(Legal name of member firm)

member firm of Grant Thornton International Ltd
 3

court order for access to your workpapers that include copies of our workpapers or
information otherwise derived therefrom.

Acknowledgment
This letter sets forth the entire understanding and agreement of the parties with respect to
the subject matter hereof and supersedes all other oral or written representations,
agreements, or communications between the parties with respect to the subject matter
hereof.

Please confirm your agreement with the foregoing by signing and dating a copy of this letter
and returning it to us in the enclosed self-addressed envelope. Upon receipt of this letter and
a letter executed by the Company, we will provide our assistance in this matter at the
earliest mutually convenient time.

Sincerely,

LEGAL NAME OF MEMBER FIRM

Partner signature of his/her name

Partner name
Partner

Acknowledged and accepted by:

NAME OF SUCCESSOR FIRM

___________________________________ Date: _______________________

Name and title of authorized signatory

(Legal name of member firm)

member firm of Grant Thornton International Ltd