Did you know that the TTB requires inventories of Bulk spirits in your accounts every quarter?
27 CFR 19.312 - Physical inventories - production
27 CFR 19.333 - Physical inventories - storage
27 CFR 19.371 - Inventories of wines and bulk spirits in processing
Did you know that the TTB requires inventories of finished cased goods at the end of every June and December?
27 CFR 19.372 - Physical inventories of bottled and packaged spirits
Whiskey Systems has printable worksheets for physical inventories located under Data Logs - Printable Worksheets.
Best practice is to fix errors when they are found, and at the very least, they need to be fixed quarterly after the physical inventories.
Common Compliance and Tax Issues Found During Distilled Spirits Plant (DSP) Audits
I refer to this TTB guide a number of times in this wiki. I used to keep a copy of this on my desk for reference and flip through it regularly to keep these common issues fresh in my mind.