Each stock or mutual insurance company, association, exchange, employers mutual liability association and organization, including the State Workmen's Insurance Fund, which is subject to the provisions of the act of June 11, 1947 (Pamphlet Laws 538), or the act of June 11, 1947 (Pamphlet Laws 551), orsection 654 of the act of May 17, 1921 (Pamphlet Laws 682), shall maintain uniform classifications of accounts and records as may be prescribed by the Insurance Commissioner.
40 P.S. § 1261