Audit expense guidelines require hourly remuneration ranges, panel maintenance, time sheets, and commissioner oversight for audits. Rule 14B requires Chief Commissioners to maintain panels of eligible accountants for audits directed by assessing officers, mandates that audit periods be specified in hours, and requires accountants to submit time-sheets with their bills to the Chief Commissioner or Commissioner. The rule prescribes hourly remuneration ranges covering accountants and their assistants and obliges Commissioner oversight to ensure billed hours are commensurate with the size and quality of the audit report.