Audit and Access to Records

Section 185 Section 185.204  Audit and Access to Records a)         Each applicant for which an assessment is due under this Part shall preserve and maintain all records relating to this assessment for at least 5 years after the date that the application is received by the Agency. b)         The records described in subsection (a) shall be available to the Agency or its authorized representative (e.g., auditor, contractor) for examination during normal business hours.