A revenue account required by section 26(1)(c) of the Act to be prepared by a company at the expiration of each financial year shall be—
(a) in accordance with the forms set out as Forms A1 to A3 and Form E in respect of each class of long term insurance business carried on by the company; and
(b) in accordance with the forms set out as Forms B1 to B5 and Form E in respect of other class of insurance business carried on by the company.