What must examiners accept from the business establishment for verification?

Examiners must accept books of accounts and documents from a business establishment for verification because these are primary sources of financial information that record all transactions made by the business. They provide detailed insights into the establishment's income, expenses, assets, liabilities, and equity. This documentation helps ensure that financial statements are accurate and comply with relevant accounting standards, thus supporting a reliable audit process.

In addition, books of accounts and supporting documents can also facilitate the identification of discrepancies, financial irregularities, or potential fraud. By reviewing these materials, examiners are able to assess the business's adherence to laws, regulations, and fiscal responsibilities, playing a crucial role in the overall accountability and transparency of the establishment's financial practices.