Requests for documents/records/reports or other information such as an AOM/AQM, Audit Highlights and Management’s Comments, and the like prior to the transmittal of the Audit Report shall be denied for duplication or certification by the Auditor, except for compliance to a Subpoena Duces Tecum.
(Section 3.2.i and 3.3 of COA Circular No. 2013-006 dated 18 September 2013)