Ark. Code Ann. § 11-9-528: Employer records

(a) Every employer shall keep a record with respect to any injury to an employee.

(b) The record shall contain such information of disability or death with respect to the injury as the Workers' Compensation Commission may by rule require.

(c) The record shall be available for inspection by the commission or by any state authority at such time and under such conditions as the commission may by rule prescribe.