23 CAR § 145-108
The confidentiality provisions in the Arkansas Insurance Code and rules, including, but not limited to, Arkansas Code § 23-61-103(d)(5), related to actuarial reports, Arkansas Code § 23-61-103(d), related to active investigations or examinations, Arkansas Code § 23-61-107, related to financial records, and Arkansas Code § 23-61-207, related to ancillary information and workpapers, shall apply in the same manner to a risk-based provider organization (RBPO) as are applied to a health insurer or health maintenance organization.