Mandatory annual audit for high-duty units; reduced frequency and risk-based selection for lower-duty units, with redeployment and training requirements. Mandatory annual audit coverage is required for all units in the highest duty band, with sufficient EA-2000 audit teams constituted, including redeployment of staff to ensure complete coverage by year-end. Intermediate-band units should be audited normally once in two years, selected by risk factors such as commodity risk, exemption patterns, valuation and trade patterns, CENVAT and revenue trends. Audit of the smallest duty band is limited to a maximum of twenty percent of units in a Commissionerate, selected on similar risk-based criteria. Training for Audit Wing staff and monitoring with compliance reporting to the Board are mandated.