Labor and Economic Opportunity
In most cases, the audit/investigation will start with the most recent complete calendar year, or with the year(s) specified by the auditor on the Notice of Audit/investigation letter. If an adjustment to taxable wages is found in that year, previous or subsequent years may be audited. An audit can cover up to the three (3) previously completed calendar years, plus the current year. In cases of fraud, the three (3) year limit can be
extended to six (6) years.