Note (disclaimer): This is a general test applied for small manufacturers. It does not apply to simpler businesses like consulting and trading. Neither does it apply to more complex businesses like contracting. It also does not apply to businesses that have numerous low value transactions like groceries and restaurants. Nor does it apply to businesses that have high value transactions like gold and diamond traders. We have also assumed that there are no investments in other businesses or consolidation of businesses. We retain the right to change the fee and to refuse the audit depending on any number of conditions.
