{"data":{"id":"us/13-cfr-107.691","jurisdiction":"us","citation":"13 CFR 107.691","heading":"Responsibilities of Licensee during examination.","body":"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.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-13.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:18Z","sha256":"a712803ec3236925859daed5a9122e8a8bc87fe98d866598abd8fdf0928f0314","source_id":"us-cfr","stale":true,"prev":"us/13-cfr-107.690","next":"us/13-cfr-107.692"},"notice":"GroundRules: Original legal text. Not legal advice."}