13 C.F.R. § 107.691 Responsibilities of Licensee during examination.
Title 13 - Business Credit and Assistance
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.
Title 13: Business Credit and Assistance
PART 107—SMALL BUSINESS INVESTMENT COMPANIES
Subpart F—Recordkeeping, Reporting, and Examination Requirements for Licensees
Examinations of Licensees by SBA for Regulatory Compliance
§ 107.691 Responsibilities of Licensee during examination.
