Financial records shall be considered part of the dental records but shall be maintained separately from the patient’s clinical chart. Financial records shall include at a minimum the following: Complete financial data concerning the patient’s account, including: Each amount billed to or received from the patient or third-party payor; and The date of each bill and each payment; Copies of all claim forms submitted to third-party payors by the dentist or by the dentist’s agent or employee; and Payment vouchers received from third-party payors.