New York Codes, Rules and Regulations
Title 11 - INSURANCE
Chapter IV - Financial Condition Of Insurer and Reports to Superintendent
Subchapter C - Fire, Marine, Casualty And Surety Insurers
Part 105 - Operating Expense Classification For Annual Statement Purposes
Section 105.8 - Audit of assureds' records

Include:

Auditing fees and expenses of independent auditors for auditing payrolls and other premium bases.

Exclude:

Compensation to employees (see salaries and related items).

Expenses of salaried employees (see travel and travel items).

Items includible in claim adjustment services.

Items includible in allowances to managers and agents.