Statements of Audit Procedures (SAPs) - Banking Corporation Tax (BCT)

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.

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2008
Procedure for Bank Tax Transactions Between an IBF and Shell of the Taxpayer. #BTX-2008-03. 4/11/08.
(supersedes #AP-BT-1)
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Procedure for Deduction for Interest Income on Obligations of The United States, New York State and Political Subdivisions of New York State. #BTX-2008-02. 4/9/08
(supersedes #AP-BT-2)
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Procedure for Discretionary Adjustment for IBF with Funding From Domestic Sources. #BTX-2008-01. 4/7/08
(supersedes #99-2-BTX)
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Statements of Audit Procedures (SAPs)