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<h1>Special audit procedure allows officer to direct nominated accountant review and may lead to statutory tax recovery action.</h1> Special audit authorises an Assistant Commissioner, with Commissioner approval, to require a registered person to have records audited by a Commissioner nominated chartered or cost accountant when declared value or credits appear incorrect; the nominated accountant must submit a signed report within ninety days (with one possible extension), the provision applies despite other audits, the registered person must be heard before use of audit material in proceedings, the Commissioner determines and pays audit expenses, and detection of tax discrepancies may lead to statutory recovery or assessment action.
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