Audit Report of Findings

The Audit Report of Findings (AROF) is completed by audit staff for every sales tax, use tax, withholding tax, Corporate Income Tax (CIT), and International Fuel Tax Agreement (IFTA) audit. The AROF provides detailed explanations of all audit findings and any adjustments made during the audit. A copy is available to the taxpayer or their representative once the audit is completed. This report will be redacted to remove information protected under MCL 205.28(1)(f).

Once an audit is completed, a taxpayer or their representative can request the Audit Report of Findings by using the audit contact form or calling the Technical Issues Resolution Unit of the Tax Compliance Bureau within the Michigan Department of Treasury. The AROF will be provided to a taxpayer or their representative (if a valid Power of Attorney is on file). This will be sent by encrypted email, or by regular mail if requested.

If you have any questions, please call Technical Issues Resolution at 517-636-4200.

Request an Audit Report of Findings