Florida Sales & Use Tax Certified Audit Program

The certified audit program is a cooperative pilot effort between the Florida Department of Revenue and the Florida Institute of Certified Public Accountants to pursue the benefits of a new voluntary disclosure technique.

Taxpayers who are not under audit by the Florida Department of Revenue and meet other eligibility requirements can hire qualified CPA firms, at their own expense, to examine and report on their sales and use tax compliance.

The incentives for taxpayers are that penalties are abated for the audit period; the first $25,000 of interest liability and an additional 25% of any interest liability in excess of the first $25,000 is abated. This reduction does not apply to penalties and interest on any tax liability where the taxpayer collected, but did not remit the tax.

The accepted audit report removes the taxpayer from the Department of Revenue's audit pool for sales and use tax for the period, except in the case of misrepresentation or fraud.

Certified audit work is an agreed upon procedures engagement subject to Standard on Statements for Attestation Engagements established by the American Institute of CPAs. The Department of Revenue is the specified user of the work and must approve the specific review procedures prior to the initiation of fieldwork.