using “certified public accountant,” “public accountant,” “CPA,” or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountant, unless that person:
Terms Used In Utah Code 58-26a-501
Compilation: means providing a service to be performed in accordance with Statements on Standards for Accounting and Review Services (SSARS) that is presenting, in the form of financial statements, information that is the representation of management or owners, without undertaking to express any assurance on the statements. See Utah Code 58-26a-102
Report: when used with reference to financial statements, means:
(i)
an opinion, report, or other form of language that:
(A)
states or implies assurance as to the reliability of the attested information or compiled financial statements; or
(B)
implies that the person or firm issuing the report has special knowledge or competence in accounting or auditing and specifically includes compilations and reviews; such an implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that the person or firm is a public accountant or auditor, or from the language of the report itself; or
(ii)
any disclaimer of opinion when it is conventionally understood to imply any positive assurance as to the reliability of the attested information or compiled financial statements referred to or language suggesting special competence on the part of the person or firm issuing such language; and the report includes any other form of language that is conventionally understood to imply such assurance or such special knowledge or competence. See Utah Code 58-26a-102
Review of financial statements: means providing a service in accordance with the Statements on Standards for Accounting and Review Services (SSARS) in which the accountant obtains limited assurance as a basis for reporting whether the accountant is aware of any material modifications that should be made to the financial statements for them to be in accordance with the applicable financial reporting framework, primarily through the performance of inquiry and analytical procedures. See Utah Code 58-26a-102
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(a)
has a current license as a certified public accountant issued under this chapter; or
(b)
qualifies for a practice privilege as provided in Subsection 58-26a-305(1)(a);
(2)
a firm assuming or using “certified public accountant,” “CPA,” or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the firm is composed of certified public accountants unless each office of the firm in this state:
signing or affixing to any accounting or financial statement the person’s name or any trade or assumed name used in that person’s profession or business, with any wording indicating that the person is an auditor, or with any wording indicating that the person has expert knowledge in accounting or auditing, unless that person is licensed under this chapter and all of the person’s offices in this state for the practice of public accountancy are maintained and registered as provided in this chapter; and
(4)
except as provided in Section 58-26a-305, engaging in the following conduct if not licensed under this chapter to practice public accountancy:
(a)
issuing a report on financial statements of any other person, firm, organization, or governmental unit; or
(b)
issuing a report using any form of language substantially similar to conventional language used by licensees respecting:
