New York Codes, Rules and Regulations
Title 3 - BANKING
Chapter I - GENERAL REGULATIONS OF THE SUPERINTENDENT
Part 22 - Common Trust Funds
Section 22.18 - Inspection of records by persons interested

All accounting records, registers of participations, periodic statements, audits under the plan, and liquidating accounting records, pertaining to a common trust fund for the period subsequent to that covered by the last judicial account therefor shall be subject to inspection, during bank business hours for a period of one month following each valuation date by any adult and competent person, by the guardian of an infant and by the committee of an incompetent when it appears that the adult competent person, the infant or the incompetent is a person interested in a participating estate, trust or fund.