Section 031-540-5 - RECORDKEEPING REQUIREMENTSA. Adequate records shall be maintained to establish ownership of all funds in the trust account, from whom they were received, and for whom they are held.B. All accounting records relating to the business of insurance shall be maintained in a manner that facilitates an audit.C. An insurance producer shall maintain, and make available to the Superintendent upon request, all records of each transaction concerning each premium trust account that the producer keeps under this Rule, as well as any related records, for six years from the date of the transaction.02-031 C.M.R. ch. 540, § 5