- (a) A holder subject to examination may retain third-party advocates to assist them in the examination process.
- (b) However, the retention of an advocate is not sufficient basis to delay the commencement of the examination.
- (c) The Auditor of State, or his or her designee, will not delay examination so that the advocate may conduct a review or its own audit of the books and records of the person subject to examination in advance of the Auditor of State’s examination.