The books and records referred to in this section include not only accounting records in a limited technical sense, but all other records, such as minute books, stock books, reports, correspondence, memoranda, etc., which may be useful in developing the history of, or facts regarding, any transaction. All such records in the system of accounts discussed in Part 167 of this Title shall be accessible, at all times, to the authorized representatives of the commission at a location within the State of New York, unless the company is specifically exempted by order of this commission.
N.Y. Comp. Codes R. & Regs. Tit. 16 § 166.2