Utah Admin. Code 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.
Notes
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