044-46 Wyo. Code R. § 46-10
All licensees who maintain and use a trust account shall maintain, at the principal place of business, accurate accounting records kept on a consistent basis which will facilitate an audit trail. The records shall show, at a minimum, the following:
(a) Any written authorization from the insured to retain credit balances, interest, or income or funds placed in the premium trust account or from an insurer to retain interest or income on funds placed in the premium trust account;
(b) The existence and the source of any fees and commissions in the trust account;
(c) That a generally accepted form of reconciliation has been completed on a monthly basis showing transfers into and out of the account.
(d) Any other information necessary to establish compliance with these rules and regulations as specified by bulletins issued by the Insurance Commissioner.
044-46 Wyo. Code R. § 46-10