Special audit powers require nominated accountant reports, fund audit costs, and may trigger tax recovery proceedings. An Assistant Commissioner, with Commissioner approval, may direct a registered person to have records audited by a nominated chartered or cost accountant where declared value or input credit appears incorrect; the nominated accountant must submit a signed report within the prescribed period (with possible extension), the audit applies despite other audits, the registered person has a right to be heard before findings are used, the Commissioner pays the audit expenses and determines remuneration, and detection of unpaid or wrongly claimed tax or credit may trigger recovery or assessment proceedings.