[Code of Federal Regulations] [Title 19, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR111.27] [Page 515-516] TITLE 19--CUSTOMS DUTIES CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY PART 111_CUSTOMS BROKERS--Table of Contents Subpart C_Duties and Responsibilities of Customs Brokers Sec. 111.27 Audit or inspection of records. The Field Director, Regulatory Audit Division, will make any audit or inspection of the records required by this subpart to be kept and maintained by a broker as may be necessary to enable [[Page 516]] the port director and other proper officials of the Treasury Department to determine whether or not the broker is complying with the requirements of this part.