Survey Results: Management Representation Letters


1. Who signs your management representation letter: (select all that apply)
  Answer Responses Percent  
CEO 30 90.9%
CFO 31 93.9%
Controller 21 63.6%
General Counsel 8 24.2%
Corporate Counsel Who Heads Litigation 0 0.0%
Corporate Counsel Who Handles Corporate Governance & Securities 0 0.0%

2. How many representations does your management representation letter have: (select only one)
  Answer Responses Percent  
Less than 10 2 6.1%
11-15 4 12.1%
16-20 6 18.2%
More than 20 21 63.6%