13 CFR 107.691: Responsibilities of Licensee during examination.
Where this section sits in the code
- Title 13—Business Credit and Assistance
- CHAPTER I—SMALL BUSINESS ADMINISTRATION
- PART 107—SMALL BUSINESS INVESTMENT COMPANIES
- Subpart F—Recordkeeping, Reporting, and Examination Requirements for Licensees
You must make all books, records and other pertinent documents and materials available for the examination, including any information required by the examiner under § 107.620(c). In addition, the agreement between you and the independent public accountant performing your audit must provide that any information in the accountant's working papers be made available to SBA upon request.
Collected 2026-08-27T02:24:18Z. Source file · JSON