Florida Regulations 12-25.009: Performance of Audit Services
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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.
Rulemaking Authority Florida Statutes § 213.06(1). Law Implemented 212.10, 213.053, 213.28 FS. History-New 5-11-92, Amended 3-20-94, 7-1-99.
Terms Used In Florida Regulations 12-25.009
- Contract: A legal written agreement that becomes binding when signed.
(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.
Rulemaking Authority Florida Statutes § 213.06(1). Law Implemented 212.10, 213.053, 213.28 FS. History-New 5-11-92, Amended 3-20-94, 7-1-99.