Special audit powers permit directed forensic accounting reviews and compel certified audit reports for suspected service tax irregularities. Special audit empowers the tax authority to direct a person liable for service tax to obtain an audit by a nominated chartered accountant or cost accountant when there are grounds to believe valuation errors, improper or fraudulent availing or utilisation of credit, or impracticability of obtaining a complete picture due to operations at multiple locations. The nominated auditor must submit a signed and certified report within the specified period; the provision applies notwithstanding audits under other laws and any material from the audit may be used only after affording the person an opportunity of being heard.