044-28 Wyo. Code R. § 28-13
The seller shall make all books and records pertaining to the sale of lots, crypts or niches and to the perpetual care trust fund available to the commissioner for examination. The commissioner, or a qualified person designated by him may from time to time, during ordinary business hours examine the books, records, and accounts of the seller with respect to funds received by said seller and for that purpose may require the attendance of and examination under oath all persons whose testimony he may require. Said examination shall be made in accordance with generally accepted insurance accounting standards. The cost of the examination shall be borne by the cemetery according to the provisions of the Wyoming Insurance Code pertaining to the examination of insurers.
044-28 Wyo. Code R. § 28-13