(a) The records maintained under section 43 of this chapter shall be:
- (1) maintained in conformity with United States generally accepted accounting principles and practices, or in any other form that may be preapproved at the discretion of the director, in a manner that will enable the director to determine whether the licensee is complying with the provisions of this chapter; and
- (2) made reasonably available to the director.
- (b) The director shall determine the sufficiency of the records and whether the licensee has made the required information reasonably available.
As added by P.L.42-1993, SEC.85. Amended by P.L.69-2018, SEC.65.