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<h1>New Circular: Streamlines Show Cause Notice Issuance Post-CERA Audit Objections, Clarifies Adjudication Timing and Process.</h1> The circular modifies previous instructions regarding the issuance of show cause notices upon receiving audit objections from CERA. It clarifies that if a Local Audit Para (LAR) is not admitted by the department and not converted into a Statement of Facts (SOF) or Draft Audit Para (DAP), the related show cause notices can be adjudicated one year after the department's reply to the LAR. Before proceeding with adjudication, it must be confirmed that the LAR has not been converted into SOF or DAP. This aims to address delays in settling objections and streamline the process.