Special audit: directed where value or input credit appears incorrect, requiring nominated accountant audit and report for proceedings. A registered person may be directed to obtain a special audit by a nominated chartered or cost accountant where an Assistant Commissioner, with Commissioner approval, suspects incorrect value declaration or abnormal input tax credit; the accountant must file a signed report within ninety days (subject to one extension), the taxpayer has a hearing right before audit materials are used against them, the Commissioner determines and pays audit expenses, and detected tax discrepancies may trigger assessment or recovery action.