Tax audit requirement for professions and businesses: mandatory accountant audit and prescribed report to be obtained before due date.

Persons required to keep books must obtain an accountant's audit and a prescribed signed and verified audit report before the due date when statutory turnover or gross receipts thresholds for professions or businesses are exceeded; the obligation excludes businesses whose income is determined under the Fourteenth Schedule rule, and compliance may be met by combining an audit under another law with a further prescribed accountant's report.

---

---

---