If there is a written agreement or articles of incorp for the LLC, it will usually include procedures for the 'winding down' of the LLC.  Winding down procedures usually involve an audit of the books so that everyone knows the state of everything before any assets are divided or sold.  If there is not a written agreement, then you wife still has the right to demand the audit.  If the partner refuses to tender the books for an audit, then your wife needs to send her a formal demand letter for the same.  If she does not cooperate after a formal demand, then your wife should file a suit to dissolve the LLC and request an audit during that process.I would recommend at least talking to a business attorney in person.  They can review your wife's documents and see if there are any other options available within her contractual agreements.