A.R.S. § 6-503: Accounting and records

A. A credit union shall keep and use in its business those books, accounts and records that will enable the deputy director to readily ascertain the true financial condition of the credit union and whether the credit union is complying with this chapter.

B. A credit union and any of its officers, directors, employees and agents shall give the deputy director full access to all books, papers, securities, records and other sources of information under their control. All books and records of the credit union shall be maintained at the address of the credit union as filed with the deputy director.