ARQ Field Audit (Sur place) — Montreal CPA Firm Near You: Prepare for Site Visit

An ARQ Field Audit (Vérification sur place) is a detailed on-site inspection conducted by Revenu Québec to verify the accuracy of reported income, expenses, payroll, and taxes. Unlike desk reviews, field audits take place at your home, office, or place of business, where auditors analyze accounting records, interview staff, and test your internal controls. Mackisen CPA Montreal prepares your business before auditors arrive—organizing documentation, explaining procedures, and ensuring your financial story is fully defensible under the Taxation Act.

Legal Foundation

Law: Tax Administration Act (Québec) arts. 34–37 (ARQ’s authority to enter premises, inspect records, and seize documents).
Jurisprudence: Khalil v. Revenu Québec (2017 TCC) — reaffirmed that auditors must follow fair procedures and give taxpayers the chance to explain discrepancies before issuing reassessments.

Why You Need a CPA for an ARQ Field Audit

Revenu Québec field auditors evaluate more than your books—they assess whether your controls, invoices, and cash-handling systems are consistent with your tax filings. Small errors in documentation or unrecorded transactions can lead to years of reassessments. Mackisen CPA Montreal defends you by preparing complete financial documentation, attending the audit in person, and ensuring all auditor questions receive professional, consistent answers.

Learning insight: CRA and ARQ don’t audit numbers—they audit credibility. A CPA makes your records credible before the audit even begins.

What Mackisen CPA’s Field-Audit Preparation Includes

• Pre-audit risk assessment to identify exposure areas.

• Reconciliation of general ledger, sales, and bank deposits.

• Verification of GST/QST input-tax credits and supplier documentation.

• Preparation of payroll and source-deduction reconciliations.

• On-site CPA presence during the audit to ensure procedural fairness.

• Drafting of post-audit representation letters for clarification or objection if required.

Learning insight: The best audit defense is not reaction—it’s readiness. When you’re organized, the auditor’s confidence becomes your advantage.

Common Triggers for ARQ Field Audits

• High ratio of cash transactions in restaurants, construction, or retail.

• Persistent refund or credit claims.

• Discrepancies between GST/QST filings and income-tax returns.

• Anonymous complaints or industry benchmarking alerts.

• Repeated late filings or missing RL-1/RL-31 forms.

Mackisen CPA Montreal identifies these red flags and mitigates their impact before ARQ auditors step through your door.

How Mackisen CPA Manages On-Site Field Audits

1. Reviews prior filings, ledgers, and audit history to anticipate ARQ’s focus areas.

2. Prepares client personnel for interview questions and data requests.

3. Supervises auditor access to only relevant records under LAF art. 35.

4. Ensures ARQ obtains copies—not originals—of documents unless legally required.

5. Submits post-visit clarification reports to correct or contextualize findings.

Learning insight: The first day of an audit defines the next six months. A CPA ensures the first impression is compliance—not confusion.

Benefits of Professional Representation

• Avoids misinterpretation of records during field interviews.

• Reduces risk of expanded audits or multi-year reassessments.

• Ensures legal compliance with auditor access rights and taxpayer privacy.

• Provides on-site mediation between your team and ARQ officials.

• Preserves eligibility for voluntary corrections under ARQ fairness provisions.

Learning insight: Auditors test facts; CPAs teach context. Mackisen CPA turns your bookkeeping into a compliance story that auditors trust.

SEO Optimization and Learning Value

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Learning insight: An audit is not about perfection—it’s about proof. A CPA transforms your daily operations into legally defensible evidence.

Real Client Success

• A Montreal restaurant cleared $275,000 in alleged undeclared cash after Mackisen CPA reconstructed POS data and supplier invoices.

• A construction company avoided reassessment when Mackisen CPA demonstrated all subcontractor payments were T5018-compliant.

• A retail business received a clean audit report after our CPA team’s on-site defense aligned every receipt with its bank trace.

Why Mackisen CPA Montreal

Mackisen CPA Montreal has decades of experience handling ARQ field audits for high-risk industries including construction, hospitality, real estate, and healthcare. Our bilingual CPAs defend clients across Quebec, combining law, accounting, and negotiation expertise to transform audits into opportunities for compliance improvement.

Learning insight: Auditors don’t expect perfection—they expect professionalism. Mackisen CPA ensures you deliver both.