The Commission may prescribe the forms of all books, accounts, papers, and records of any public utility over which it has jurisdiction and such public utility shall keep and render its books, accounts, papers, and records accurately and faithfully in the manner and form prescribed by the Commission and comply with all orders and directions of the Commission relating to such books, accounts, papers, and records. (Amended 1959, No. 329 (Adj. Sess.), § 39(b), eff. March 1, 1961; 1985, No. 224 (Adj. Sess.), § 7.)