Statements of Audit Procedures (SAPs) - Banking Corporation Tax (BCT)

The Statements of Audit Procedure (SAPs) are used by Finance audit staff for guidance on various audit-related matters. While not normally distributed outside the agency, they can be useful in understanding the audit process.

2008
Procedure for Bank Tax Transactions Between an IBF and Shell of the Taxpayer. #BTX-2008-03. 4/10/08.
(supersedes #AP-BT-1)
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Procedure for Deduction for Interest Income on Obligations of The United States, New York State and Political Subdivisions of New York State. #BTX-2008-02. 4/9/08
(supersedes #AP-BT-2)
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Procedure for Discretionary Adjustment for IBF with Funding From Domestic Sources. #BTX-2008-01. 4/7/08
(supersedes #99-2-BTX)
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Statements of Audit Procedures (SAPs)