BATFE does not send "agents" to do audits of FFLs or C&R holders. They send "investigators" or "compliance inspectors". BATFE "agents" are the personnel who have actual arrest powers and are sworn federal law enforcement officers. Just FYI as that whenever people reference the word "agent" in association with BATFE, people automatically think the guys breaking down doors, throwing in a flash bang, and putting some perp face down and arresting them. That's not going to happen if during an audit, your books are found not in compliance with federal regulations.