When will independent review not be available?
There will be no opportunity for an independent review of a Statement of Audit Position where:
- the request for independent review is received more than 10 days (or the otherwise agreed period) after the issue of the Statement of Audit Position
- there has been a previous request for an independent review of the same Statement of Audit Position
- the request raises new facts, evidence or arguments that were not raised with the audit team during the audit
- the 60 working days allowed for independent review causes the audit end date to be projected beyond the period of review and you do not agree to extend the relevant period of review to accommodate the independent review and the post-review process
- the specific areas of disagreement have or will be considered by or subject to recommendations of the General Anti-Avoidance Rules Panel.
If a request is declined, you will be notified of the reasons why. The audit team will then finalise the issue in accordance with the Statement of Audit Position.