Tennessee Code Title 56. Insurance § 56-22-115

(a) The commissioner may investigate or examine the affairs of a county mutual insurance company to the same extent that the commissioner may investigate or examine the affairs of an insurance company doing business in this state. At least once every five (5) years, the commissioner shall examine the affairs of each county mutual insurance company holding a certificate of authority in this state as to both its financial condition and its compliance with the law.

(b) After the completion of an examination undertaken under subsection (a), the requirements and procedures of § 56-1-411(d) shall be followed.

(c) A county mutual insurance company examined by the commissioner shall pay all costs of the examination, including, but not limited to, the reasonable fees of actuaries, accountants, attorneys and other professionals that the commissioner may enter into a contract with to perform examination services on behalf of the commissioner.

(d) All working papers, recorded information, documents or copies thereof produced by, obtained by or disclosed to the commissioner or any other person in the course of an examination made under this chapter shall be given confidential treatment and may not be made public by the commissioner or any other person, except to the extent provided under § 56-1-411. Access may also be granted to the National Association of Insurance Commissioners under § 56-2-801, or to any other state or federal agency or law enforcement authority as the commissioner deems appropriate.