---
kind: "section"
citation: "13 C.F.R. § 107.691"
title: "13"
number: "107.691"
heading: "Responsibilities of Licensee during examination."
url: "https://uscodex.org/cfr/13/107.691"
---

# §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)](/cfr/13/107.620.md?p=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.


## Notes

### Authority

Authority: 15 U.S.C. 662, 681-687, 687b-h, 687k-m.

### Source

Source: 61 FR 3189, Jan. 31, 1996, unless otherwise noted.