All employers are required to complete a Form I-9, Employment Eligibility Verification to verify their new hires’ identity and employment eligibility. The Department of Homeland Security Immigration Customs and Enforcement (ICE) and the Department of Justice Office of Special Counsel for Immigration-Related Unfair Employment Practices (OSC) partnered and published guidance for employers on internal Form I-9 audits in compliance with the Immigration and Naturalization Act (INA). The guidance gives important information for employers, including: the purpose and scope of an internal audit; considerations before conducting internal audits; how to avoid conducting internal audits that are discriminatory; what information should be communicated to employees during an internal audit; and procedure for correcting errors or omissions.