Rule 2. The administrator shall not use collection goals or quotas during the conduct of an examination of records under the act. If a person has information that an auditor is using a collection goal or quota while conducting an examination, the person shall inform the administrator. If the administrator finds that a goal or quota was used, such use constitutes a violation of law and a breach of contract that shall result in the replacement of the auditor for the examination and termination of a third party auditor contract. If the examination has been completed, the administrator shall review the fieldwork and examination findings to determine if the use of a goal or quota materially affected the results of the examination.
Mich. Admin. Code R. 567.2