If an audit is to be conducted, you have the right to:

• Ask for reasonable time to produce your records
• Negotiate the time and place for the investigation with the authorised officer
• Receive written confirmation of these arrangements

During an audit, you have the right to:

• Sight the authorised officer's identification and authority
• Expect the authorised officer to be professional and courteous
• Involve your professional representative in the process
• Ask how long the investigation is likely to take
• Expect your affairs to be treated with strict confidentiality
• Be given the opportunity to explain the reasons for any irregularities, discrepancies, decisions etc.

At the end of the audit, you have the right to:

• Receive an explanation of the results or findings
• Ask the authorised officer how an assessment of royalty payable has been applied
• Ask for advice about the objection and appeal process
• Discuss any aspect of your case with the authorised officer and/or their manager