Gathering of information: audits require Monthly Performance Reports and proforma plus taxpayer lists submitted before the QAR. Gathering of information for QAR requires the Audit Commissionerate to provide audit data from Monthly Performance Reports in the Part-A proforma of the QAR format (Annexure-II) and a category-wise list of taxpayers audited during the review period, to be requested at least one month before the scheduled QAR.