An auditor's report on significant deficiencies should ...

An auditor's report on significant deficiencies should include a restriction on the distribution of the report. Additionally, an audit's letter on significant deficiencies should indicate that the  purpose was to report on the financial statements and not provide assurance on the internal control.

Auditor should not issue a written communication stating that no significant deficiencies were identified during the audit because of the potential for misinterpretation, but should address if has not identified material weaknesses. 

Quick FYI, the latest date that an auditor of a non-issuer should issue the written communication is 60 days after the release report. 

​cc: Audit