Joint interest audits are:

a$)$ usually only done one time a year with the non$-$operator with the largest interst providing the lead auditor.

b$)$ are provided by the state since they have an iterest in making sure the severance taxes are correct

c$)$ are usually conducted by a public accounting firm paid for by the non$-$operators.

d$)$ can be performed at any time within $5$ years.