Utah Admin. Code 590-238-6

Current through Bulletin 2024-19, October 1, 2024
Section R590-238-6 - Designation of Independent Certified Public Accountant
(1) A company shall appoint an independent certified public accountant retained to conduct the independent annual audit from the list of approved certified public accounting firms or individual certified public accountants maintained by the commissioner.
(2) A company that terminates the appointment of an independent certified public accountant retained to conduct the annual audit required in this rule shall, within 90 days of termination, report to the commissioner in writing:
(a) the name and address of the certified public accountant that is terminated; and
(b) the name and address of the certified public accountant that is subsequently retained.

Utah Admin. Code R590-238-6

Amended by Utah State Bulletin Number 2015-20, effective 9/25/2015
Adopted by Utah State Bulletin Number 2024-01, effective 12/22/2023
Amended by Utah State Bulletin Number 2024-18, effective 9/10/2024