Books, Records, Accounts and Vouchers

PURPOSE: This regulation describes the requirements for recordkeeping for insurance companies and related entities doing business in this state. This regulation was adopted pursuant to the provisions of section 374.045, RSMo, and to implement sections 144.027, 287.350, 354.190, 354.465, 354.717, 374.190, 374.205, 374.210, 375.149, 375.150, 375.151, 375.938, 375.1009, 376.1082, 379.343, and 379.475, RSMo. (1) Records to be Maintained for Purposes of Financial Examinations. Every domestic insurer, foreign insurer, health services corporation, health maintenance organization, prepaid dental plan, managing general agent, and thirdparty administrator licensed to do business in this state shall maintain its books, records, documents, and other business records in an order that the insurer’s financial condition may be readily ascertained by the department, taking into consideration other record retention requirements. All such records must be maintained for not less than three (3) years, or, for domestic insurers, health services corporations, health maintenance organizations, and prepaid dental plans, until the full-scope financial examination reviewing the time period that the record relates to is closed, whichever is longer. (2) Form of Record. Electronic or other image-processing reproductions of records shall be equivalent to the originals and may be certified as same in actions or proceedings before the department unless inconsistent with department rules governing the action or proceeding. However, the maintenance of records in a computer-based format shall be archival in nature only, so as to preclude the possibility of alteration of the contents of the record by computer after the initial transfer of the record to this format. In addition, all records must be capable of duplication to hard copy upon the request of a financial examiner. (3) Location of Files. All financial books, records, and accounts necessary for the annual statement of a Missouri insurer must be kept in a central location. AUTHORITY: sections 144.027, 287.350, 354.190, 354.717, 374.045, 374.205, 374.210, 375.149, 375.150, 375.151, 375.938, 375.1009, 376.1082, 379.343, and 379.475, RSMo 2016, and sections 354.465 and 374.190, RSMo Supp. 2025.* This rule was previously filed as 4 CSR 190-11.050. Original rule filed Dec. 20, 1974, effective Dec. 30, 1974. Amended: Filed Sept. 5, 1975, effective Sept. 15, 1975. Amended: Filed April 4, 1991, effective Oct. 31, 1991. Amended: Filed Oct. 30, 2018, effective April 30, 2019. Amended: Filed Sept. 23, 2025, effective April 30, 2026. *Original authority: 144.027, RSMo 1983, amended 1986, 1990, 1998; 287.350, RSMo 1939; 354.190, RSMo 1983; 354.465, RSMo 1983, amended 2014, 2025; 354.717, RSMo 1987; 374.045, RSMo 1967, amended 1993, 1995, 2008; 374.190, RSMo 1939, amended 1949, 1967, 1992, 2024; 374.205, RSMo 1992, amended 1997, 1999, 2016; 374.210, RSMo 1939, amended 1949, 2007, 2014; 375.149, RSMo 1990; 375.150, RSMo 1990; 375.151, RSMo 1990; 375.938, RSMo 1959, amended 1978, 1991; 375.1009, RSMo 1991; 376.1082, RSMo 1993; 379.343, RSMo 1972; and 379.475, RSMo 1947.