43. Do I have to communicate all deficiencies in internal control in writing that I have identified during an audit?

No. However, an auditor is required to communicate in writing significant deficiencies in internal control identified during the audit to those charged with governance and management on a timely basis. In addition, an auditor is required to communicate other deficiencies that, in the auditor’s professional judgment, are of sufficient importance to merit management's attention. These other deficiencies need not be communicated in writing.