Tax audit requirement: eligible businesses and professionals must obtain an accountant's audit and file the prescribed report by the specified date. Every person carrying on business or profession meeting the Table's turnover or receipt conditions must obtain an accountant's audit and furnish the signed, verified audit report in the prescribed form by the specified date; exemptions apply where profits are declared under the presumptive provision or income is of that nature, and an audit under any other law suffices if its report is furnished by that specified date.