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    <title>Manner of conducting audit</title>
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    <description>The proper officer may conduct audits at the office or at the auditee&#039;s premises, request documents and electronic records, inspect goods and samples, and must give at least fifteen days&#039; notice for on-site audits. The officer must inform the auditee of objections before preparing the audit report and record any voluntary payments the auditee makes. The auditee must be informed of audit outcomes when materials were requested. On-site audits must be completed within thirty days, with a possible written extension by the jurisdictional Commissioner.</description>
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