07202221 - Level III Training Book

Preparing Your Property for a Title 31/AML IRS Compliance Examination

5/3/2016

IRS Focus • 4 areas of focus o Source of funds o Risk assessment and compliance program linkage o Information Sharing • 314(a) and 314(b) o Chip Walking o Suspicious Activity Reporting

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IRS Audit – What to Expect • Initial Document Request o Compliance program, risk assessment, etc. • Pre-audit of CTR, SAR filings o Identify items that are clearly incorrect • Information regarding prior audit • Deficiencies noted

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BlueBird, CPAs

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