Section 15.113 - Agent Accounting Records(a) Each surplus lines agent must maintain general accounting records, which must include a general ledger, a general journal, cash records, and other items necessary to reflect the financial solvency of the agent.(b) The surplus lines agent's general accounting records must show a month-end summary of operations and fiscal or calendar-year-to-date summary of operations, and must be maintained in accordance with generally accepted accounting principles.28 Tex. Admin. Code § 15.113
Adopted by Texas Register, Volume 43, Number 51, December 21, 2018, TexReg 8471, eff. 12/30/2018