Auditors will generally send a standard inquiry to the client's attorney letter to
◦ only those attorneys who have devoted substantial time to client matters during the year.
◦ every attorney that the client has been involved with in the current or preceding year, plus any attorney the client engages on occasion.
◦ every attorney whose legal fees for the year exceed a materiality threshold.
◦ only the attorney who represents the client in proceeding where the client is defendant.