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Code of Federal Regulations (Last Updated: April 5, 2024) |
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Title 13 - Business Credit and Assistance |
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Chapter I - Small Business Administration |
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Part 107 - Small Business Investment Companies |
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Subpart F - Recordkeeping, Reporting, and Examination Requirements for Licensees |
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Examinations of Licensees by SBA for Regulatory Compliance |
§ 107.691 - Responsibilities of Licensee during examination.
Latest version.
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§ 107.691 Responsibilities of Licensee during examination.
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.