Special audit powers enable the tax authority to require dealer accounts be examined and a specified audit report provided. Special audit authorises the Commissioner to require a dealer to have records and books of accounts audited by nominated professional(s) where factors like business complexity, revenue interest, transaction volume, doubts about account correctness, non-production of records, or non-filing of audit report make it necessary; the dealer must furnish a Commissioner specified audit report, within a period set by the Commissioner (extensions for good cause may be allowed), the direction applies notwithstanding prior audits, and the Commissioner determines and pays the expenses and remuneration for the examination and audit.