# Letters of representation: a key protection for auditors

An episode of [ICAEW podcasts](https://invisiblenetwork.ai/podcast/1074716082), 14 May 2026, 6:17.

Audio: https://www.podtrac.com/pts/redirect.mp3/feeds.soundcloud.com/stream/2320536200-icaew-letters-of-representation-a.mp3

Peter Herbert and Karen Eckstein explain why letters of representation matter in an audit of financial statements, what can go wrong, and how any shortcomings can be addressed.

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