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Division of Taxation

New Jersey Manual of Audit Procedures

The New Jersey Manual of Audit Procedures (NJMAP) is now available. The methods and techniques suggested in the manual are intended to provide general guidance for the Division’s Audit Branches, and may not be appropriate, applicable or necessary for every audit. The Division reserves the right to depart from the procedures outlined as appropriate, and the information may not be cited as authority to support any audit position. We intend to update this document periodically as needed.

Last Updated: Tuesday, 12/17/19