Comprehensive and Detailed Explanation:PayrollStandard Operating Procedures (SOPs)must beregularly updatedto maintain compliance and accuracy.
Best practice is to update SOPs whenever workflows change(Option C).
Option A (Annually)is incorrect becausewaiting a full yearcould lead to outdated procedures.
Option B (Quarterly)is incorrect unless payroll processes are highly dynamic.
Option D (When management changes)is incorrect becauseprocesses may change independently of leadership changes.
[Reference:, Payroll.org – Payroll Policies and Procedures Best Practices, IRS – Payroll Compliance Guidelines, , ]
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