SOC 1 (SSAE 18 / ISAE 3402) D.2: SOC 1 D.2 Written representations, including disclosure of noncompliance, fraud, design deficiencies and subsequent events; refusal is a scope limitation

At the report date management gives the auditor a representation letter that includes the assertion, states that all relevant matters are reflected, discloses any breach of laws or regulations, and any uncorrected misstatement, for which the service organisation is responsible and which could affect user entities, known or suspected fraud by management or employees that could affect the description or the objectives, design deficiencies in controls, instances where controls did not operate as described, and subsequent events, with the same representations from an included subservice organisation; the oral alternative section 205 allows is not permitted, and refusal precludes an unmodified opinion and may end the engagement.