Skip to Main Content
CA.gov

Official website of the State of California

About us Contact us MyFTB Translate
State of California Franchise Tax Board
Custom Google Search
  • File
    • Overview
    • Personal
    • Business
    • Ways to file
    • When to file
    • After you file
    • Didn’t file?
  • Forms
    • Overview
    • Search
    • What’s new
    • Draft forms
    • Changes
    • en español
  • Pay
    • Overview
    • Payment options
    • Third-party payments
    • Penalties and interest
    • Collections
    • Withholding
    • If you cannot pay
  • Refund
    • Where’s my refund?
    • For businesses
    • Help
  1. Home
  • Back to Procedures
  • Manual of Audit Procedures

Manual of Audit Procedures (MAP)

Chapter Title
1 Overview - Disclosure redacted
2 Confidentiality - Disclosure
3 Power of Attorney - Disclosure
4 Statute of Limitation Waivers - Disclosure redacted
5 Pre Audit - Disclosure redacted
6 Audit - Disclosure
7 Closing an Audit - Disclosure redacted
8 Claims - Disclosure redacted
9 Locating Returns - Disclosure
10 Tax Research - Disclosure redacted
11 Penalties - Disclosure
12 Interest - Disclosure redacted
13 Forms - Disclosure redacted
14 Technical Resource Review - Disclosure
15 Protest - Disclosure
16 RAR Federal Information - Disclosure redacted
17 Settlement and Offer in Compromise - Disclosure
18 Reserved
19 Estates and Trusts - Disclosure
20 Bankruptcy - Disclosure
21 Post Dissolution - Disclosure redacted
22 Communication Tools - Disclosure redacted
23 Mailing Addresses - Disclosure redacted
24 Designated Disaster Areas - Disclosure
25 PASS - Disclosure redacted
26 TI and PAWS - Disclosure redacted
27 BETS - Disclosure redacted
28 Working Paper Procedures - Disclosure redacted
29 Enterprise Data to Revenue (EDR) - Disclosure redacted
Last updated: 09/24/2025

You are leaving ftb.ca.gov

This link will take you to an external website that FTB does not own or control. We are not responsible for the privacy practices or content of the external site. If you proceed, you are subject to the privacy practices of the new site.

Continue

Translate our website

This Google™ translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. Consult with a translator for official business.

The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. If you have any questions related to the information contained in the translation, refer to the English version.

We translate some pages on the FTB website into Spanish. These pages do not include the Google™ translation application. For a complete listing of the FTB’s official Spanish pages, visit La página principal en español (Spanish home page).

We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool.

This tool will not translate FTB applications, such as MyFTB, or tax forms and other files that are not in HTML format. Some publications and tax form instructions are available in HTML format and can be translated. Visit our Forms and Publications search tool for a list of tax forms, instructions, and publications, and their available formats.

Choose your language

Other links

Help

  • Find your answer online
  • Wait times
  • Chat
  • Contact us
  • State managed programs

About FTB

  • About us
  • Newsroom
  • Meetings
  • Careers
  • Data, reports, and plans

Resolve an issue

  • Respond to a letter
  • Taxpayer Advocate services
  • Scams
  • Website help

Your rights

  • Accessibility
  • Disclaimer
  • Conditions of use
  • Privacy policy
  • Public records act
  • Acceso al idioma
CA.gov
  • Sitemap
  • Español
  • Accessibility certification
  • COVID-19 updates
  • Save our water

Social media links

  • Facebook
  • X, formerly Twitter
  • Instagram
  • LinkedIn
  • YouTube
© State of California