§ 108.691. Responsibilities of NMVC Company during examination.
57 words·~1 min read·
/us/cfr/t13/s§ 108.691·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
You must make all books, records and other pertinent documents and materials available for the examination, including any information required by the examiner under § 108.620(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.