Section R590-238-9 - Availability and Maintenance of Working Papers of the Independent Certified Public Accountant(1) A company's independent certified public accountant shall: (a) make available for review by the commissioner, or the commissioner's appointed agent, all work papers prepared in the conduct of the audit or examination of the company;(b) retain the work audit papers for a period of not less than seven years after the period reported upon; and(c) provide photocopies of any working papers that the department considers relevant to its audit or examination.(2) The department may retain photocopies of any working papers.Utah Admin. Code R590-238-9
Amended by Utah State Bulletin Number 2015-20, effective 9/25/2015Adopted by Utah State Bulletin Number 2024-01, effective 12/22/2023Amended by Utah State Bulletin Number 2024-18, effective 9/10/2024