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If a SCIM-Based User has been Disabled in Azure AD, are their Audit Reports Still Available?
Yes, when a SCIM based user has been disabled, their Audit Reports are available - but for 30 days only.
After 30 days, their Audit record will be permanently deleted and cannot be recovered.
It is recommended that any audit reports for your user are exported prior to deletion.
For further information on this, please refer to article: How to Export Data for an Individual for Reporting Purposes