What can a CPA safely confirm to a lender?

The safest content is factual, historical, and tied to work actually performed. For example, a CPA may be able to confirm that the firm prepared a specified tax return, that the return reports a particular historical amount, or that the return shows a stated ownership percentage. The client should authorize the disclosure before the CPA sends it.

The CPA should avoid words that imply assurance, such as verified, certified, guaranteed, or projected. The letter should also avoid lender conclusions, including whether the borrower is creditworthy, whether cash flows will continue, or whether the loan should be approved.