Internal audits of employee forms to be handled carefully

Kristin Ward
Kristin Ward

It is a good idea to occasionally review employment authorization forms of your employees, and the U.S. Immigration and Customs Enforcement, also known as ICE, has provided employers with guidance to help employers structure and implement internal audits of their Forms I-9.

When preparing for an internal audit the employer will need to keep the following in mind:

  • Consider the purpose and scope of the audit;
  • Conducting an internal audit on the basis of an employee’s citizenship status or national origin is not permitted, nor is an audit on the basis of retaliation against any employee or employees;
  • If the audit could or is perceived to be discriminatory or retaliatory, do not perform the audit at that time, in that scope, or in that selective nature; and
  • Inform your employees in writing of the internal audit and explain the reason and scope behind the audit. State whether the internal audit is independent of or in response to a government directive.

Once the employer has decided to proceed with an internal audit on Forms I-9, ensure consistent standards when addressing any Form I-9 deficiencies revealed by the audit. If any problems are found, the employer should notify the employee and provide him or her with copies of the I-9 form, any accompanying documents that show this deficiency.

I-9 Form

The employer should ask the employee to provide documents that are acceptable under current law. If photocopied documents do not meet the legal standard, the employer should address its concern with the employee. The employer should provide the employee with the opportunity to choose a different document to present from the acceptable documents list.

The employee must correct any errors in Section 1 by drawing a line through the incorrect information and entering the correct information. The employee must then initial and date the correction.

The employer must correct any errors in Section 2 by drawing a line through the incorrect information, entering the correct information, and initialing and dating the correction.

If there are multiple errors in any sections, a new Form I-9 may be completed and attached to the previously completed Form I-9 with an explanation of the changes made or reason for the completion of a new form. Regardless of the error, forms should not be backdated nor should original information be whited out or erased.

If during the internal audit you discover the wrong version of Form I-9 was completed by an employee at the time of hire there are two alternatives to correcting this error. The employer may correct the error by stapling the outdated completed form to a blank current version signing the current blank version noting the reason. The other alternative is the employer may draft an explanation and attach it to the outdated completed Form I-9.

For more guidance on conducting an internal audit of Forms I-9, please visit the U.S. Immigration and Customs Enforcement website, www.ice.gov.

Recent Articles:

Follow Antares CPAs:

Succession & Transition Strategies

Creating a successful succession plan is about protecting the future of a business and/or brand and ensuring there is a strategy in place to ensure your business continues to thrive.

After years of investing time, money and other resources, it’s imperative to prepare for this next stage in business and life. Poor planning can increase risks for stakeholders and tarnish legacies. Let’s make sure the next generation is well-equipped and ready to take your life’s work and family legacy to an even greater level of success.

Each situation is unique because the needs of each one involved are unique. We carefully review each opportunity to determine how best to structure a transition while meeting your goals, complying with any brand licensing polices and minimizing the tax implications of the transfer.

  • Next generation succession planning
  • Retirement planning
  • Wealth management

Let's get started.

Call us at 770.785.7855 Or email hello@antaresgroupcpas.com

Technology Services

Antares Group’s technology team provides convenient hardware and software support, along with comprehensive cloud accounting services with 24/7 access to up-to-date financial information exactly the way you want it, on any connected device, with a customizable dashboard interface. We use best-in class cloud accounting platforms and software including Sage Intacct, Bill.com and robot process automation (RPA) with integration capabilities with some of the leading point-of-sale, payroll, and business operations management software programs.

Cloud accounting is just the beginning; Antares Group’s experienced technology team also performs system evaluations and makes recommendations for products and services that will help your business run more efficiently, as well as protecting your information and infrastructure with robust security options. Using the right technology for automation will simplify your life and keep your valuable data safe..

  • Technology and security optimization
  • Complete cloud accounting services
  • Computer troubleshooting assistance with remote and onsite repair

Let's get started.

Call us at 770.785.7855 Or email hello@antaresgroupcpas.com

Business Planning & Valuation

An accurate understanding of your company’s current value and financial viability is vital for achieving business success and the launch pad to boundless possibilities in the years to come. Realistic valuations are essential for long-term strategic plans, business successions and expansions, gift and estate planning, and a lucrative retirement package. Planning for where you want to go in the future is what our business and tax advisors do best. Whatever your goals, we are here to provide you with the right plan and insightful guidance to achieve it.

  • Trend reporting and analysis and business valuation
  • General business and start-up consulting
  • Major reinvestment planning
  • Cash flow projections

Let's get started.

Call us at 770.785.7855 Or email hello@antaresgroupcpas.com

Back Office Solutions

In such a fast-moving business environment, business owners need every advantage to succeed. Improving efficiency should be an ongoing part of your strategy for financial success, empowering you to make continuous improvements.

Whether your business is a single location seeking to grow effectively and sustainably, an established franchise brand adding new locations, or something in between, Antares Group provides a suite of back office services and the financial expertise to help business owners and managers achieve their operational and financial goals. In the process of supporting your essential back office operations with practical solutions, we analyze the function and effectiveness, looking for inefficiencies and potential liabilities, offering valuable insights for owners and managers.

  • Daily deposit verification and online banking monitoring
  • Process invoices and code general ledger accounts
  • Process vendor payments and file 1099s
  • Prepare and file sales and use tax returns
  • Reconcile bank, credit card and cashless sales accounts

Let's get started.

Call us at 770.785.7855 Or email hello@antaresgroupcpas.com

Tax Advisory

Minimizing your tax burden is a year-round strategy; planning for and preparing complex business and individual tax returns is where Antares Group excels. Beyond simply helping you fulfill basic tax obligations, you can rely on our tax advisory team to keep you informed of ever-changing regulations and keep you in compliance. We conduct regular reviews to make sure all methods of reducing your tax liabilities are being used. We routinely assess your personal income tax situation and cash flow to guard against the unexpected. This ongoing strategic analysis empowers you to maximize tax savings and capitalize on new opportunities.

In addition, we provide advisory services for new business startups, acquisitions, and dispositions. Through careful analysis, we help clients determine the best structure and make the process as seamless as possible.

  • Business and individual year-end tax returns
  • Personal property, gift, and trust income tax returns
  • Fixed asset setup and maintenance
  • Annual tax planning and preparation

Let's get started.

Call us at 770.785.7855 Or email hello@antaresgroupcpas.com

Cloud Accounting

Whether you run a small closely held business or a large franchise operation, maintaining a firm grasp of accounting and bookkeeping can be challenging. Between managing staff and overseeing daily operations, there is not enough time to dig into the books and make sense of the financials. You need to know the facts and the implications. – having precise, up-to-date information at hand means you always know your financial position so you can make informed decisions that keep your business moving forward.

The financial experts at Antares can create a custom menu of accounting and tax services perfectly catered to your business needs, including accurate and timely financial statements and reports, so you are always prepared to respond quickly to changing and challenging circumstances. Along the way, we provide clear feedback and financial guidance to help you predict trends and recognize issues, then make the necessary adjustments to sustain cash flow throughout the year.

  • Timely preparation of financial statements based on your particular needs
  • Complete preparation of sales, payroll, inventory, accrual, and prepaid journal entries
  • Meticulous monthly bank and credit card reconciliations

Let's get started.

Call us at 770.785.7855 Or email hello@antaresgroupcpas.com