Can we get or request a copy of COA’s Audit Observation Memorandum (AOM) or Audit Query Memorandum (AQM)?

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)

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