A taxpayer participating in the Certified Audit Program has all the protest rights available to any taxpayer who is audited by the Department, as provided in Fl. Admin. Code R. 12-6.003 If the taxpayer decides to file a protest, the taxpayer may elect to retain the qualified audit firm who performed the certified audit to represent them in the informal protest procedures governed by Florida Statutes § 213.21 In that circumstance, the qualified practitioner continues in the role as the auditor and remains responsible for providing the Department any additional information or performing any additional audit work requested by the Department to address the protested tax issues.
Rulemaking Authority Florida Statutes § 213.06(1), 213.285(7) FS. Law Implemented Florida Statutes § 213.285. History-New 8-23-99, Amended 1-17-21.