To implement the certified audit project, the Department shall have authority to adopt rules, including, but not limited to:

1. (1) rules concerning the availability of the certification program required for participation in the project;
2. (2) rules concerning the requirements and basis for establishing just cause for approval or rejection of participation by taxpayers;
3. (3) rules setting forth procedures for assessment, collection, and payment of liabilities or refund of overpayments and provisions for taxpayers to obtain informal and formal review of certified audit results;
4. (4) rules concerning the nature, frequency, and basis for the Department's review of certified audits conducted by qualified practitioners, including the requirements for documentation, work-paper retention and access, and reporting; and
5. (5) rules setting forth requirements for conducting certified audits and for review of agreed-upon procedures.

(Source: P.A. 101-628, eff. 6-1-20.)