Once the auditor has completed their work, they will conduct an Exit Conference to explain the audit procedures and findings including a description of examined records, audit procedures used, explain your rights and remedies, and educate you as to proper procedures to follow in the future. The auditor may attempt to collect the amount that they have determined is due. Don’t feel pressured here. You do not have to pay the assessment at this time. However, interest will continue to accrue on the final amount that is due.