13 CFR 107.691
§ 107.691 Responsibilities of Licensee during examination.
United States · 13 CFR — Business Credit and Assistance · Status: effective
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- Citation
- 13 CFR 107.691, § 107.691 Responsibilities of Licensee during examination, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/51626
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.