Fla. Admin. Code Ann. R. 12-25.009 - Performance of Audit Services
Except as otherwise provided in the contract executed by the Department, contract auditors shall:
(1) Conduct a tax compliance audit of
taxpayers designated by the Department, in accordance with the procedures,
terms, and circumstances stipulated in the contract (including any attachments
thereto) executed with the Department.
(2) Use a tax compliance audit work program
prepared by the contract auditor and approved by the Department for the conduct
of assigned audits. After the subject audit starts, the contract auditor may
make recommendations to the Department for amending the work program.
(3) Conduct an entrance conference and an
exit conference.
(4)
(a) Provide the Department with the original
of the complete file of tax audit working papers developed during the conduct
of the tax audit. The tax audit work papers must contain the revisions
necessary to comply with the audit review notes prepared by the Department's
review staff.
(b) All workpapers,
audit planning documents, files and other materials associated with any
contract tax compliance audit maintained by a contract auditor shall be located
in a restricted area of the contract auditor's office. Access to all
workpapers, audit planning documents, files and other materials shall be
strictly limited to those employees whose duties and responsibilities require
them to have access.
Notes
Rulemaking Authority 213.06(1) FS. Law Implemented 212.10, 213.053, 213.28 FS.
New 5-11-92, Amended 3-20-94, 7-1-99.
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