Mich. Admin. Code R 567.12 — Records format

Rule 12. (1) In order to conduct the examination efficiently, a searchable m achine-sensible
record is preferred. The person subject to examination may prov ide information in an alternative
format such as hardcopy, microfilm, microfiche, or other storag e-only imaging systems in the
form of a machine-sensible record. The auditor may adjust the t imeline for the examination if a
searchable machine-sensible record is not provided.
(2) For purposes of examining accounting records, machine-sen sible records shall be
capable of being retrieved and converted to a standard record f ormat, such as, but not limited to,
chart of accounts, income statement, balance sheet, account led gers, and bank reconciliations.

The person subject to examination is not required to retrieve a nd convert machine-sensible
records other than those created in the ordinary course of business.
(3) All hardcopies and data stored on microfilm, microfiche, or other storage-only imaging
systems shall be provided in a manner that allows the auditor to locate any particular record.