1. (1) The administrator shall adopt rules governing procedures and standards for an examination under RCW 63.30.580, including rules for use of an estimation, extrapolation, and statistical sampling in conducting an examination.
2. (2) An examination under RCW 63.30.580 must be performed under rules adopted under subsection (1) of this section and with generally accepted examination practices and standards applicable to an unclaimed property examination.

3. (3) If a person subject to examination under RCW 63.30.580 has filed the reports required under RCW 63.30.220 and 63.30.570 and has retained the records required by RCW 63.30.250, the following rules apply:

   1. (a) The examination must include a review of the person's records.
   2. (b) The examination may not be based on an estimate unless the person expressly consents in a record to the use of an estimate or the person has failed to make its records available to the administrator for examination.
   3. (c) The person conducting the examination shall consider the evidence presented in good faith by the person in preparing the findings of the examination under RCW 63.30.630.

[ 2022 c 225 s 1003.]