By Order of the Intergalactic Union of Certified Public Accountants (IUCPA), Article 8, Section 3, Subsection 1:
All galaxies must be audited annually, or risk facing severe penalties, including but not limited to:
See Mandate 8-3, Submandate 4 for full details.
See also Mandate 8-3, Submandate 5: Special Provisions for Rogue Planets.