(1) If, for whatever reason, the taxpayer’s designated qualified audit firm fails to submit a completed certified audit report after approval of the Audit Plan, a Department auditor will complete the audit.
    (2)(a) If the taxpayer withdraws from the Certified Audit Program subsequent to Department approval of participation, but prior to Department approval of the Audit Plan, the taxpayer will again be eligible for selection through the normal case selection process and will be subject to the standard audit selection criteria and procedures.
    (b) If the taxpayer withdraws from the Certified Audit Program subsequent to the Department approval of the Audit Plan, the Department will conduct an audit of the taxpayer for the same audit period and taxes addressed by the Audit Plan.
    (3) If the Department completes the audit, the taxpayer will not benefit from the automatic abatement of penalty and interest granted by the Certified Audit Program.
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.