13 CFR §108.691
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.