Communication of audit discrepancies: auditors must cite bases, notify electronically, and allow the auditee an opportunity to reply.

The audit officer must note all observations concisely, cite any governing circulars, decisions or return-versus-account divergences with tax implications, and communicate the findings of audit to the RTP within thirty days. The auditee is entitled to at least seven days from receipt of the draft report to submit a written explanation with supporting documents; auditors should inform the auditee preferably electronically and advise on voluntary compliance and payment via the prescribed form.

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