# Small Business Investment Companies; Accounting and Financial Reporting Standards
> **US Small Business Administration** · Interim final rule; reopening of comment period. · Published 1995-04-06 · 60 FR 17438
## Document
- **Document number:** 95-8475
- **Category:** final-rule
- **Agency:** US Small Business Administration
- **Federal Register citation:** 60 FR 17438
- **CFR reference:** 13 CFR 107
- **Publication date:** 1995-04-06
## Abstract

On February 7, 1995, the Small Business Administration (SBA) published an interim final rule which updated the standards for accounting and financial reporting by Small Business Investment Companies (SBICs), as well as the guidelines for independent public accountants performing audits of SBIC financial statements. The interim final rule established a final date for comments to be submitted to SBA of March 9, 1995. SBA is reopening that comment period until April 30, 1995.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/04/06/95-8475/small-business-investment-companies-accounting-and-financial-reporting-standards)
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