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SECTION 8. EXTERNAL AUDIT

Internal Revenue Bulletin 2003-32 · 2026-10-03 edition · updated 2026-10-04 · United States

PROCEDURES

Sec. 8.01. In General Sec. 8.02. Designation of External Auditor Sec. 8.03. Timing of External Audits: General Rule Sec. 8.04. Timing of External Audits: Special Rule for PR Election Sec. 8.05. Scope of External Audit Sec. 8.06. External Auditor's Report Sec. 8.07. Expanding Scope and Timing of External Audit

SECTION 9. EXPIRATION, TERMINATION AND DEFAULT

Sec. 9.01. Term of Agreement: General Rule Sec. 9.02. Term of Agreement: Special Rule for PR Election Sec. 9.03. Termination of Agreement Sec. 9.04. Automatic Termination of Agreement Sec. 9.05. Significant Change in Circumstances Sec. 9.06. Events of Default Sec. 9.07. Notice and Cure Sec. 9.08. Renewal

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▸Contents — Internal Revenue Bulletin 2003-32

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