1. a) Address of off-site location;

2. b) Contact person, email address, and telephone number for the off-site location;

   1. c) Statement that all books, records, and account information shall be made available within 72 hours after the Secretary’s request at either the licensed location, the off-site location or electronically;
   2. d) At the Secretary’s discretion, the examination may be conducted at either the licensed location, the off-site location, or remotely; and
3. e) The licensee will pay for all examination expenses.

With the Secretary’s prior written approval, the licensee may retain physical records at a location other than the licensed location. Prior approval is not required to maintain records in an electronic processing system at any location. To retain physical records at a location other than the licensed location, the licensee shall make a written request that shall include the following: