U.S. Code of Federal Regulations

Regulations most recently checked for updates: Sep 25, 2023

§ 4290.691 - Responsibilities of RBIC 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 § 4290.620(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 the examiners upon request.