What is Needed




What Records are Needed for the Audit?

Sales Journals - Or Income Statements
General Ledger - May be Used to Verify Other Records or Provide Sales Information
Cash Disbursements Journal - for Subcontractor Costs

Payroll Records: Individual, Summary by Department, Payroll Register by Pay Period and Year-to-Date, 941s, and SUIs
Certificates of Insurance on all Subcontractors Covering the Period of Time They Worked for You During the Audit Period
Monthly Sale Tax Return if this Tax Applies to Your Business
Monthly Profit & Loss and Annual Profit & Loss Statements
Most Recently Filed IRS Business Tax Filings



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PO Box 936 | Columbus, OH 43216 | nsipa@nsipa.org | 888-846-7472
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