Statements of Audit Procedures (SAPs) - Unincorporated Business Tax

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.

Procedure for Basis Adjustments Under Sections 734 and 743 of the Internal Revenue Code
#UBT-2017-1 5/5/17
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Procedure for Real Estate Salespeople Under the Unincorporated Business Tax. #UBT-2009-1rev. 4/22/09
(supersedes #UBT-2008-1)
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Procedure for Non-Interest Expense Attribution. #GCT-2008-04. 4/11/08
(also applies to UBT)
(supersedes #96-1-GCT)
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Statements of Audit Procedures (SAPs)