Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 567.8 — Auditor contracts
Rule 8. (1) An auditor shall provide the person subject to ex amination with a copy of the
auditor’s contract with the state at the examination entrance c onference, if the examination is
conducted by an auditor that is not an employee of the state.
(2) If the person subject to examination believes that the au ditor has not complied with the
contract or the examination standards, and that noncompliance h as or is likely to materially
affect the results of the examination, the person should notify the administrator.
(3) The administrator shall monitor auditor contracts and con firm compliance with the
provisions of the contract and with the audit standards.
(4) The administrator shall investigate any complaints regarding an auditor that are received
from a person subject to an examination.
(5) If the administrator determines that the auditor has not conducted an examination in
material compliance with the examination standards, the contrac t, or the act, and the
administrator believes that the auditor cannot conform its cond uct to the standards, contract, or
the act, the administrator may replace the auditor with another auditor to complete the
examination.
Source: official text