When a Florida Department of Revenue Form DR-840—a Notice of Intent to Audit Books and Records—lands on your desk, your first reaction is probably to call your bookkeeper or CPA. They handle your daily ledgers, payroll, and annual tax returns, so it seems entirely logical that they should manage the audit. However, a state tax audit is not a routine accounting exercise; it is an adversarial legal proceeding. The operational skills required to maintain your monthly books and e