Final answer:
The category of items not included in the letter of representation is subsequent events.
Step-by-step explanation:
The category of items that is not included in the letter of representation is A) subsequent events. The letter of representation is a document in which management confirms the completeness and accuracy of the financial statements and disclosures. It typically includes the following categories: B) completeness of information, C) recognition, measurement, and disclosure, and D) materiality.