Mich. Admin. Code R 205.2010 — Elements of audit report of findings

Rule 10. The audit report shall disclose all of the following information:

(a) The audit scope, methods, and procedur es used, as well as books, records, and
papers examined and relied upon to determine any tax deficiency or credit for the tax
period or periods involved.
(b) If the evidential matter warrants , a recommendation for penalty and interest,
along with the basis for the recommendation, and the statutory aut hority providing for
penalty and interest.
(c) Whether the audited person is in agreement or disagreement with the audit
findings. If the audited pers on disagrees with the findings, indicate the audited person’s
basis for disagreement if the audited person has communicated a basis for disagreement.