When communicating significant deficiencies in internal control noted in a financial statement audit of a nonissuer, the communication should indicate that

The report should state that the communication is intended solely for the use of management, those charged with governance, and others within the organization.

Explanation:

Such notice is important because it involves significant deficiencies in internal control which is the primary responsibility of management to handle.

For example, if an auditor reveals such information to those not charged with governance, and who are outside the organization he likely will face a backlash from the management.