72Each insurer shall keep such a classification of its contracts and such registers and books of account as, from time to time, are directed or authorized by the Superintendent; and if it appears at any time to the Superintendent that such books are not kept in such businesslike way as to make, at any time, a proper showing of the affairs and standing of the insurer, he shall thereupon nominate an accountant, under his direction, to audit the books and to give such instructions as will enable the insurer to keep them correctly thereafter; and the reasonable expense of the accountant and necessary travelling expenses shall be paid forthwith by the insurer upon being certified and approved by the Superintendent.