Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Technical Teams Operational Guidance

Investigation work: business side examinations: report on book examination

The SI Accountant should in each case where there has been an examination of prime records or working papers to support accounts previously submitted to SI, whether on site or not, prepare a brief factual report. This should cover the extent of the examination, the irregularities discovered and the possibility of further irregularities owing to any weaknesses of the system.