Audit appointments should be made in advance. The pre-audit letter sent by the Accounts Examiner lists a date and time for the audit. The employer must be given sufficient lead-time in order to assemble the books and records requested for the audit. If possible, the audit should be conducted at the employer's place of business, because this allows the AE to personally verify the existence of the business.
Pre-audit interview appointments may be made by letter, telephone, e-mail, or in person depending upon the proximity of the Auditor to the employing unit.
