N.J. Admin. Code § 2:76-27.8
Where the additional documentation requested in N.J.A.C. 2:76-27.7 does not verify compliance with the provisions of N.J.S.A. 4:1C-32.7 et seq., a comprehensive compliance audit of the winery's financial statements, accounting records, and Federal income tax returns may be required. The audit will be conducted by an independent certified public accountant approved by the Board or Committee, with the cost thereof being paid by the winery. An owner or operator of the winery shall not be subject to an audit authorized pursuant to this section more than once per calendar year without good cause demonstrated by the Board or the Committee. Copies of the audit shall be submitted to the Board and shared with the Committee if an audit is determined necessary by the Board or submitted to the Committee and shared with the Board if an audit is determined necessary by the Committee.
N.J. Admin. Code § 2:76-27.8