All contract sellers and trustees shall make all accounts, books and records required to be kept under Rule 0780-05-10-.05 available to the Commissioner for the purpose of examination or audit. The Commissioner may examine or audit such accounts, books and records whenever the Commissioner deems necessary for the protection of contract buyers or beneficiaries.
Tenn. Comp. R. & Regs. 0780-05-10-.06
Authority: T.C.A. § 62-5-405(a) and (b).