Sec. 5. Official comments adopted and published by the:
(1) secretary of state Indiana uniform securities act advisory committee; and
(2) National Conference of Commissioners on Uniform State Laws to the extent the comments are not inconsistent with the comments adopted by the committee under subdivision (1);
may be consulted by the courts to determine the underlying reasons, purposes, and policies of this article and may be used as a guide in this article's construction and application.