Title 13
SECTION 107.691
107.691 Responsibilities of Licensee during examination.
§ 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.