ARQ Cash-Sales Audit — Montreal CPA Firm Near You: Close the POS Gap

An ARQ Cash-Sales Audit (Vérification des ventes au comptant) is one of the most common yet underestimated tax examinations for Québec businesses. Revenu Québec targets companies in cash-intensive sectors — such as restaurants, salons, garages, and retail stores — to verify that sales reported on your FPZ-500-V returns match your actual daily receipts and POS (point-of-sale) transactions. Mackisen CPA Montreal specializes in defending cash-sales audits by reconstructing your books with forensic precision, closing discrepancies, and safeguarding your reputation.

Legal Foundation

Law: Tax Administration Act (LAF) art. 93 (audit powers); QST Act ss. 69 and 184 (sales declaration and recordkeeping obligations).
Jurisprudence: Boucher v. ARQ (2018 CQ) — confirmed that Revenu Québec can infer undeclared income using indirect methods when records are incomplete or inconsistent.

Why Cash-Sales Audits Matter

In Québec, Revenu Québec treats undeclared cash sales as one of the most serious forms of non-compliance. Even small gaps between POS records and declared sales can trigger income adjustments, QST/GST reassessments, penalties up to 50%, and criminal referrals in extreme cases. Mackisen CPA Montreal ensures that your business is fully defended — not just with receipts, but with verifiable systems and legal proof of accuracy.

Learning insight: Every missing receipt is a story waiting to be told. A CPA ensures it’s told truthfully — and legally.

What a Mackisen CPA Cash-Sales Audit Defense Includes

• POS-to-bank deposit reconciliation to identify underreported cash.

• Verification of QST/GST collected vs. sales declared on FPZ-500-V.

• Comparison of gross margins and inventory turnover to industry ratios.

• Examination of supplier invoices, inventory levels, and purchase consistency.

• Reconstruction of missing records and CPA-certified accounting schedules.

Learning insight: Auditors look for patterns — not excuses. Mackisen CPA builds patterns of proof that withstand inspection.

Common Triggers for ARQ Cash-Sales Audits

• High cash volume with low declared profit margins.

• Discrepancies between POS data, bank deposits, and FPZ-500-V filings.

• Frequent use of “training mode” or “no-sale” keys on cash registers.

• Anonymous tips or competitor complaints.

• Missing or tampered SRM/MEV (Sales Recording Module) data in restaurant or retail operations.

Mackisen CPA Montreal proactively identifies these triggers and fixes them before an auditor does — turning potential exposure into structured compliance.

How Mackisen CPA Manages ARQ Cash-Sales Audits

1. Conducts a forensic reconciliation of sales, deposits, and inventory purchases.

2. Reviews POS configuration and SRM/MEV compliance settings.

3. Calculates theoretical sales based on inventory consumption (yield method).

4. Reconstructs daily sales logs and electronic register reports.

5. Negotiates directly with Revenu Québec to adjust discrepancies using recognized accounting standards.

Learning insight: A cash-sales audit isn’t about punishment — it’s about proving your numbers are honest, complete, and professional.

Benefits of a Mackisen CPA Audit Defense

• Eliminates inflated audit adjustments based on estimated income.

• Demonstrates integrity and transparency to Revenu Québec.

• Reduces or removes gross-negligence penalties.

• Builds a permanent compliance file for future audits.

• Protects directors from potential tax evasion allegations.

Learning insight: Transparency protects profit. Mackisen CPA transforms your sales data into legal compliance proof.

SEO Optimization and Learning Value

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Secondary Keywords: QST GST cash sales reconciliation, restaurant SRM compliance, undeclared income audit defense, Mackisen CPA audit review, Québec sales verification.

Learning insight: In a digital world, even cash leaves a trace. Mackisen CPA ensures every trace supports your financial integrity.

Real Client Success

• A Montréal restaurant avoided $120,000 in reassessed QST after Mackisen CPA reconstructed missing POS data and supplier purchases.

• A retail store recovered its operating license when we proved its SRM device malfunctioned during a suspected underreporting period.

• A beauty salon successfully defended a three-year audit after our CPA team matched supplier invoices to service logs and reconciled every receipt.

Why Mackisen CPA Montreal

Mackisen CPA Montreal is Québec’s trusted CPA firm for sales-verification defense, known for combining accounting science, forensic investigation, and tax-law expertise. With over 35 years of combined experience, our bilingual CPA team has successfully defended hundreds of businesses in Revenu Québec’s cash-audit and MEV programs.

Learning insight: Cash doesn’t mean invisible. Mackisen CPA makes sure every dollar is visible, traceable, and defensible.