You have to prove that your company has claimed the creditor's rights against the other company within three years.
The confirmation letter is usually issued by a third-party financial audit to the other party, and the content is that the other party has debts to your company.
There is a difference between the existence of debt and the claim of creditor's rights: the former only means stating the facts, while the latter not only means that the other party owes you money, but you also take the initiative to claim power.
Whether the confirmation letter can be used as the basis for the interruption of the limitation of action depends on whether the third party claims the creditor's rights for your company. The general lawyer's dunning letter can be used as the basis for debt collection, that is, it can interrupt the limitation of action.
I have dealt with civil disputes about whether the confirmation letter can interrupt the limitation of action. If necessary, we can discuss it in further detail.
What is a confirmation letter?
As a common procedure and method in auditing, inquiry includes inquiry and confirmation. Inquiry is a method for auditors to ask relevant personnel in written or oral form to obtain audit evidence. Letter of confirmation refers to a method by which auditors send letters to third parties to verify the matters contained in the accounting records of audited units.
Matters needing attention in the confirmation letter:
1, which distinguishes between bank balance inquiry and bank amount inquiry. Balance is the final result of all amounts incurred before a certain cut-off point. Whether the bank balance really exists as of a certain point can be confirmed by querying the bank balance. The amount incurred is the original record when the business occurs. Inquiring about the amount incurred by the bank can confirm whether a certain banking business really occurs. For example, when verifying investors' investment in money funds, the bank confirmation letter is the confirmation of the amount incurred by the bank. When auditing the bank deposits listed in the balance sheet, the bank confirmation letter is the confirmation of the bank balance.
2. Correct signature. The sender should sign the official seal. According to the actual situation, the respondent should sign the official seal of the unit at the places of "data proved correct" and "data inconsistent and matters needing explanation", and the handling personnel should sign or seal it. The official seal of the unit cannot be replaced by the official seal of the internal organization of the unit.
3. Fill in truthfully and reply in time. The sender shall truthfully fill in according to the account book records of the unit, and the financial institution as the respondent shall check according to the original records, fill in one by one according to the items in the bank inquiry letter, reply to the accounting firm in time after filling in, and charge the inquiry fee to the sender according to the relevant regulations.
4. Pay attention to the scope of bank inquiry. Bank inquiry includes not only banks with balance at a certain deadline, but also accounts such as settled deposits, loans, custody securities and notes payable. Because it is possible that the deposit account has been settled, but there are still bank loans or other liabilities; It is also possible that the loan account has been settled, but there is still unpaid interest.
5. The procedures for obtaining a permit should be appropriate. After writing the inquiry letter and giving it to the audited entity for seal, the certified public accountant should personally deliver the inquiry letter, but not give it to the customer, and evaluate the reliability of the customer's reply, so as not to be careless.
6. The working papers of the investigation should be complete. The working papers such as the bank inquiry form, the copy of the postage document that sent the inquiry letter, and the work record of the on-site bank inquiry form should be complete, and the relevant bank project approval form should be attached. The correct use of bank inquiry letter is of great significance for improving the quality of accounting information and ensuring the authenticity and integrity of bank-related projects.