Getting/giving access to the actual code/backend (especially as a competitor!) is a heavily negotiated diligence request. The seller can simply refuse without

Getting/giving access to the actual code/backend (especially as a competitor!) is a heavily negotiated diligence request. The seller can simply refuse without even giving a reason. ITT: People are throwing around the phrase "audit" liberally. Audit will have a defined (and likely limited) scope and is typically more about compliance, e.g., Do you have the correct number of Microsoft Office licenses per accounting records?