During an examination of an insurer's records, what must the insurer NOT do?

The correct answer highlights the importance of the insurer's role during an examination of its records. An insurer must not impede the examination, as doing so would violate regulatory standards and undermine the examination process. Cooperation is essential to ensure transparency and facilitate the assessment of the insurer's financial health and compliance with regulatory requirements.

Impediment could take various forms, such as refusing to provide access to necessary records or delaying the examination process, which would hinder the ability of regulators to perform their duties effectively. By avoiding actions that obstruct the examination, insurers uphold the principles of accountability and trust which are critical in the insurance industry.

Other options, such as cooperating with the examination, providing accurate documentation, and notifying about any discrepancies, are all actions that promote a thorough and transparent examination, thereby helping to maintain regulatory compliance and protect policyholders.