Mich. Admin. Code R. 205.2010 - Elements of audit report of findings
Rule 10. The audit report shall disclose all of the following information:
(a) The audit scope,
methods, and procedures used, as well as books, records, and papers examined
and relied upon to determine any tax deficiency or credit for the tax period or
periods involved.
(b) If the
evidential matter warrants, a recommendation for penalty and interest, along
with the basis for the recommendation, and the statutory authority providing
for penalty and interest.
(c)
Whether the audited person is in agreement or disagreement with the audit
findings. If the audited person disagrees with the findings, indicate the
audited persons basis for disagreement if the audited person has communicated a
basis for disagreement.
Notes
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