This edition of AUP Quarterly highlights unclaimed property issues, and the need to address the necessary information requirements in the event of an audit. A company’s unclaimed property audit relies on data management and record keeping activities, with the burden to prove an item is not escheatable falling upon the company under review. State or third party auditors may request a company to submit multiple documents or items in a short time frame, causing company officials to feel overwhelmed. To prepare for an audit, a company should perform an internal review of current documentation management processes and should develop practices and procedures to organize data necessary to rebut the presumption of abandonment. A company with organized, easily-accessible data saves resources and may reduce the unclaimed property liability.