Utah Admin. Code 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.
Notes
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