West Virginia Code § 33-46A-5

Examinations; costs; confidentiality of information
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(a) The commissioner may examine or investigate the business and affairs of any PEO plan
he or she considers necessary. The examination or investigation is subject to and shall be
performed in accordance with the provisions of section nine, article two of this chapter.
(b) The commissioner shall assess the costs of an examination to the PEO.
(c) All working papers, recorded information, documents and copies thereof produced by,
obtained by or disclosed to the commissioner or any other person in the course of an
examination made under this section are subject to the confidenutiality provisions of
subdivision (4), subsection (l), section nine, article two of this chapter.

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