Practice question
Officers conduct an audit after reassignment without the stipulated required new LOA. The authority says expiration of the protest period itself supplies their missing audit authority. Which principle from Standard Insurance controls?
- Passage of time does not supply the required authority for a void examination
- Time retrospectively names officers in the LOA
- Reassignment always needs no authority
- Finality replaces every audit prerequisite
- An oral assertion creates the missing LOA
Legal references
- RR18-2013 Section3.1.4: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/67487 partial protests and undisputed issues.
- CIR v Standard Insurance GR259729 November17,2025 MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70327 MAIN void audit and collection prescription.
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