Improvement is possible, but only if you work at it. My friend took it as a soph and got a 220 (definitely NMSF), but then took it again junior year without studying and got a 200 (barely commended). Of course he never studies for anything and does ridiculously well most times, but not this time.
A Desk Audit is another method of examination that the IRS will use to audit individual taxpayers and small businesses. It is conducted at the local IRS field office and generally lasts two hours or less.
An audit is a formal check of financial accounts of an individual, business or organization. An internal audit is conducted by members of the same organization or business, and an external audit may be conducted by a regulatory agency or governmental agency. There are six specific steps in the audit process that should be followed to ensure a successful audit. After notifying the organization of the upcoming audit, the auditor typically requests documents listed on an audit preliminary checklist.