Mass. Gen. Laws ch. 176H § 13
The commissioner, or any deputy examiner or any other person designated by the commissioner, shall, at least once in three years, and at other times the commissioner deems prudent, visit any sponsor, other than an employer or employee organization subject to the Employee Retirement Income Security Act of 1974, P.L. 93-406, and examine into its affairs. The commissioner shall have free access to all of the books, records and papers of the sponsor and may summon and examine under oath its officers, agents, employees and other persons in relation to its affairs and condition. The commissioner shall require every such sponsor to keep its books, records, accounts and vouchers in such manner that he or his authorized representatives may readily determine whether the sponsor has complied with the law. Said sponsor shall be liable for all costs incurred in such examinations, including expenses of the commissioner, deputy examiner, or any designee employed in such examinations.
Files or records containing confidential matters of an insured, a member, or covered dependents, or attorney's client files and records shall be exempt from this section, except as otherwise may be ordered by court upon a complaint brought in the superior court by the commissioner.
Mass. Gen. Laws ch. 176H, § 13