[Code of Federal Regulations] [Title 13, Volume 1] [Revised as of January 1, 1999] From the U.S. Government Printing Office via GPO Access [CITE: 13CFR107.691] [Page 50] ASSISTANCE CHAPTER I--SMALL BUSINESS ADMINISTRATION PART 107--SMALL BUSINESS INVESTMENT COMPANIES--Table of Contents Subpart F--Recordkeeping, Reporting, and Examination Requirements for Licensees Sec. 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 Sec. 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.