Agriculture. Part4290:Rural business investment company (rbic) program. SubpartH:Recordkeeping, Reporting, and Examination Requirements for RBICs. Section4290.600:General requirement for RBIC to maintain and preserve records.
(a) Maintaining your accounting records. You must establish and maintain your accounting records using SBA’s standard chart of accounts for SBICs, unless the Secretary approves otherwise. You may obtain this chart of accounts from SBA or at http://www.sba.gov/sites/default/files/files/invlchartsloflaccounts.pdf.