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    <title>Whether audit can be posted within two years ?</title>
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    <description>Units with PLA duty payments within the specified middle band are normally covered by an audit once every two years, but earlier audits may occur for evasion prone items or on the basis of stand alone risk parameters, local risk factors, anti evasion leads, or referrals; taxpayers can seek postponement but are generally given prior notice.</description>
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      <description>Units with PLA duty payments within the specified middle band are normally covered by an audit once every two years, but earlier audits may occur for evasion prone items or on the basis of stand alone risk parameters, local risk factors, anti evasion leads, or referrals; taxpayers can seek postponement but are generally given prior notice.</description>
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