Ariz. Admin. Code § R12-15-1102 - Audits

A. For the purpose of this rule, "representative" means

1. An officer or director of a corporation subject to the audit,

2. A general partner of a partnership subject to the audit, or

3. A person who appears at an audit and produces a signed authorization to act on behalf of the person subject to the audit.

B. This rule applies to audits conducted pursuant to A.R.S. §§ 45-633(C), 45-880.01, and any other Section of A.R.S. Title 45 that authorizes the Director to require a person to appear at the Director's office and produce records and information and that also requires the Director to adopt rules for conducting inspections, examining records, and obtaining warrants.

C. No less than 20 days prior to an audit, the Director shall mail notice of the audit by first class letter to the person that is the subject of the audit. The notice shall state the date, time and place of the audit. The notice shall specify the records or information which the person must produce. The notice shall also include the statutory authorization and purpose for the audit and the name and telephone number of a Department employee who may be contacted for further information. The audit shall be held at the Department's offices, unless the Director grants a request to have the audit conducted at a different location.

D. The person subject to the audit or a representative shall appear at the scheduled time and shall produce the records and information specified in the notice. The person subject to the audit or a representative may make one request to reschedule the audit, which the Department shall grant if practicable.

E. The Director shall mail a copy of the report of the audit to the person subject to the audit. An aggrieved person may file with the Director written comments on the report within 30 days after the report is mailed.

F. The person subject to the audit may waive the provisions for notice contained in this rule.

Notes

Ariz. Admin. Code § R12-15-1102

Adopted effective August 31, 1992 (Supp. 92-3). Amended effective July 22, 1994 (Supp. 94-3).