The bank confirmation letter is a written document issued to the bank mainly in the name of the audited enterprise, which is used to verify whether the bank deposits and loans of the enterprise, the investment of investors, guarantees, promises, letters of credit, letters of guarantee and other matters are true, legal and complete.

When issuing the bank confirmation letter, the respondent shall sign the official seal of the company according to the actual situation, and if it proves that the data is correct, inconsistent and needs to be explained, it shall be signed or sealed by the handling personnel. The official seal of the unit cannot be replaced by the official seal of the internal organization of the unit.

Extended data;

Seal of bank confirmation letter:

Precautions:

1. The first page of the company is printed on the address left by the company.

2. The first page of the enterprise is stamped with the relevant account number deducted from the enterprise.

3. The reserved seal refers to the reserved seal of the enterprise in the bank, which can be the official seal, the official seal and the corporate seal. Enterprises know that they cannot cover more or less.

4. The reserved seal is on the penultimate page of the bank confirmation letter. It's better to fill in the following manager, position and telephone number. It doesn't matter if it's not all.

5. The last page of the bank confirmation letter is the place where the bank seals, with the supporting cover above and the non-supporting cover below.

What is a bank confirmation letter?

A complete bank inquiry letter generally includes: deposits, loans, account cancellation, entrusted deposits, entrusted loans, guarantees, acceptance bills, discounted bills, collection bills, letters of credit, foreign exchange contracts, depository securities and other important matters.

Key points of bank confirmation letter

Financial institutions should make a conclusive reply in accordance with the requirements of relevant documents of the Ministry of Finance and the Central Bank.

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.