(1) All providers shall keep accurate accounts, books, and records concerning transactions regulated under this chapter.
(2) A provider’s accounts, books, and records shall include: Copies of all service contracts;
(3) The name and address of each service contract holder to the extent that the name and address have been furnished by the service contract holder;
(4) The dates, amounts, and descriptions of all receipts, claims, and expenditures.
(5) A provider shall retain all required accounts, books, and records pertaining to each service contract holder for at least two (2) years after the specified period of coverage has expired. A provider discontinuing business in this state shall maintain its records until it furnishes the commissioner satisfactory proof that it has discharged all obligations to contract holders in this state.
(6) Providers shall make all accounts, books, and records concerning transactions regulated under this chapter available to the commissioner for the purpose of examination.