- (a) All books, accounts, and records must be kept at the main office of the association and in such manner as to accurately reflect the condition of the association, subject to inspection of any member of the association or representative of the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services.
- (b) Books of an association may be closed not more than thirty (30) days prior to an assessment, and all members receiving certificates more than thirty (30) days prior to an assessment shall be included in the assessment.