Compliance audit of advance pricing agreements mandates TPO verification of critical assumptions, documentation, and reporting to authorities. Rule 10P requires the jurisdictional Transfer Pricing Officer to verify annual compliance with an Advance Pricing Agreement by assessing satisfaction of the critical assumptions, correctness of supporting data, and consistent application of the transfer pricing method; the TPO may require information or documents from the assessee and must submit a compliance audit report for each year to the appropriate authority, with reports prompting Board referral where cancellation is warranted and timelines tied to receipt of the annual compliance report.