Part 1 General Provisions 58-26a-101 – 58-26a-102
Part 2 Board 58-26a-201
Part 3 Licensing 58-26a-301 – 58-26a-307
Part 4 License Denial and Discipline 58-26a-401
Part 5 Unlawful and Unprofessional Conduct 58-26a-501 – 58-26a-502
Part 6 Regulatory and Operating Standards 58-26a-601 – 58-26a-602

Terms Used In Utah Code > Title 58 > Chapter 26a

  • Accounting experience: means applying accounting and auditing skills and principles that are taught as a part of the professional education qualifying a person for licensure under this chapter and generally accepted by the profession, under the supervision of a licensed certified public accountant. See Utah Code 58-26a-102
  • AICPA: means the American Institute of Certified Public Accountants. See Utah Code 58-26a-102
  • Alcoholic product: includes an alcoholic beverage. See Utah Code 32B-1-102
  • Appraisal: A determination of property value.
  • Bar structure: means a surface or structure on a licensed premises if on or at any place of the surface or structure an alcoholic product is:
    (a) stored; or
    (b) dispensed. See Utah Code 32B-1-102
  • Beer: includes a product that:
    (i) contains alcohol in the percentages described in Subsection (12)(a); and
    (ii) is referred to as:
    (A) beer;
    (B) ale;
    (C) porter;
    (D) stout;
    (E) lager; or
    (F) a malt or malted beverage. See Utah Code 32B-1-102
  • Beer-only restaurant license: means a license issued in accordance with Chapter 5, Retail License Act, and Chapter 6, Part 9, Beer-Only Restaurant License. See Utah Code 32B-1-102
  • Bequeath: To gift property by will.
  • Board: means the Utah Board of Accountancy created in Section 58-26a-201. See Utah Code 58-26a-102
  • Client: means the person who retains a licensee for the performance of one or more of the services included in the definition of the practice of public accountancy. See Utah Code 58-26a-102
  • Commission: means the Alcoholic Beverage Control Commission created in Section 32B-2-201. See Utah Code 32B-1-102
  • 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
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Container: means a receptacle that contains an alcoholic product, including:
    (a) a bottle;
    (b) a vessel; or
    (c) a similar item. See Utah Code 32B-1-102
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Counter: means a surface or structure in a dining area of a licensed premises where seating is provided to a patron for service of food. See Utah Code 32B-1-102
  • CPA: means an individual currently licensed by this state or any other state, district, or territory of the United States of America to practice public accountancy or who has been granted a license as a certified public accountant under prior law or this chapter. See Utah Code 58-26a-102
  • CPA firm: means a qualified business entity holding a valid registration as a Certified Public Accountant firm under this chapter. See Utah Code 58-26a-102
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Department: means the Department of Alcoholic Beverage Control created in Section 32B-2-203. See Utah Code 32B-1-102
  • Dependent: A person dependent for support upon another.
  • Dining area: means an area in the licensed premises of a beer-only restaurant licensee that is primarily used for the service and consumption of food by one or more patrons. See Utah Code 32B-6-902
  • dispense: means :
    (i) drawing an alcoholic product; and
    (ii) using the alcoholic product at the location from which it was drawn to mix or prepare an alcoholic product to be furnished to a patron of the retail licensee. See Utah Code 32B-1-102
  • Dispensing area: means an area in the licensed premises of a beer-only restaurant licensee where a dispensing structure is located and that:
    (A) is physically separated from the dining area and any waiting area by a structure or other barrier that prevents a patron seated in the dining area or a waiting area from viewing the dispensing of beer;
    (B) except as provided in Subsection (1)(b)(ii), measures at least 10 feet from the dining area and any waiting area to the nearest edge of the dispensing structure; or
    (C) is physically separated from the dining area and any waiting area by a permanent physical structure that complies with the provisions of Title 15A, State Construction and Fire Codes Act, and, to the extent allowed under Title 15A, State Construction and Fire Codes Act, measures at least 42 inches high, and at least 60 inches from the inside edge of the barrier to the nearest edge of the dispensing structure. See Utah Code 32B-6-902
  • Dispensing structure: means a surface or structure on a licensed premises:
    (a) where an alcoholic product is dispensed; or
    (b) from which an alcoholic product is served. See Utah Code 32B-1-102
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Experience: means :
    (a) accounting experience; or
    (b) professional experience. See Utah Code 58-26a-102
  • Fraud: Intentional deception resulting in injury to another.
  • Furnish: includes to:
    (i) serve;
    (ii) deliver; or
    (iii) otherwise make available. See Utah Code 32B-1-102
  • Grandfathered bar structure: means a bar structure in a licensed premises of a beer-only restaurant licensee that:
    (i) was licensed as an on-premise beer retailer as of August 1, 2011, and as of August 1, 2011:
    (A) is operational;
    (B) has facilities for the dispensing or storage of an alcoholic product that do not meet the requirements of Subsection 32B-6-905(11)(a)(ii); and
    (C) in accordance with Subsection 32B-6-703(2)(e), notifies the department that effective March 1, 2012, the on-premise beer retailer licensee will seek to be licensed as a beer-only restaurant; or
    (ii) is a bar structure grandfathered under Section 32B-6-409. See Utah Code 32B-6-902
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • License: means :
    (a) a retail license;
    (b) a sublicense;
    (c) a license issued in accordance with Chapter 11, Manufacturing and Related Licenses Act;
    (d) a license issued in accordance with Chapter 12, Liquor Warehousing License Act;
    (e) a license issued in accordance with Chapter 13, Beer Wholesaling License Act; or
    (f) a license issued in accordance with Chapter 17, Liquor Transport License Act. See Utah Code 32B-1-102
  • Licensee: means the holder of a current valid license issued under this chapter. See Utah Code 58-26a-102
  • Licensee: means a person who holds a license. See Utah Code 32B-1-102
  • Liquor: includes :
    (A) heavy beer;
    (B) wine; and
    (C) a flavored malt beverage. See Utah Code 32B-1-102
  • Minor: means an individual under the age of 21 years. See Utah Code 32B-1-102
  • NASBA: means the National Association of State Boards of Accountancy. See Utah Code 58-26a-102
  • offer for sale: means a transaction, exchange, or barter whereby, for consideration, an alcoholic product is either directly or indirectly transferred, solicited, ordered, delivered for value, or by a means or under a pretext is promised or obtained, whether done by a person as a principal, proprietor, or as staff, unless otherwise defined in this title or the rules made by the commission. See Utah Code 32B-1-102
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Patron: means an individual to whom food, beverages, or services are sold, offered for sale, or furnished, or who consumes an alcoholic product including:
    (a) a customer;
    (b) a member;
    (c) a guest;
    (d) an attendee of a banquet or event;
    (e) an individual who receives room service;
    (f) a resident of a resort; or
    (g) a hospitality guest, as defined in Section 32B-6-1002, under a hospitality amenity license. See Utah Code 32B-1-102
  • PCAOB: means the Public Company Accounting Oversight Board. See Utah Code 58-26a-102
  • Peer review: means a board approved study, appraisal, or review of one or more aspects of the attest and compilation services rendered by a licensee in the practice of public accounting, performed by a licensee holding an active license in this or another state who is not affiliated with the licensee being reviewed. See Utah Code 58-26a-102
  • Person: means :Utah Code 68-3-12.5
  • Practice of public accounting: means , while holding oneself out as a certified public accountant, offering to perform or performing one or more kinds of services involving the use of auditing or accounting skills, including issuing reports or opinions on financial statements, performing attestation engagements, performing one or more kinds of advisory or consulting services, preparing tax returns, or furnishing advice on tax matters for a client. See Utah Code 58-26a-102
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Premises: means a building, enclosure, or room used in connection with the storage, sale, furnishing, consumption, manufacture, or distribution, of an alcoholic product, unless otherwise defined in this title or rules made by the commission. See Utah Code 32B-1-102
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Principal place of business: means the office location designated by the licensee for purposes of substantial equivalency and licensure by endorsement. See Utah Code 58-26a-102
  • Private event: means a specific social, business, or recreational event:
    (i) for which an entire room, area, or hall is leased or rented in advance by an identified group; and
    (ii) that is limited in attendance to people who are specifically designated and their guests. See Utah Code 32B-1-102
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Qualified business entity: means a sole proprietorship, corporation, limited liability company, or partnership engaged in the practice of public accountancy. See Utah Code 58-26a-102
  • Qualified continuing professional education: means a formal program of education that contributes directly to the professional competence of a certified public accountant. See Utah Code 58-26a-102
  • Qualifying examinations: means :
    (a) the AICPA Uniform CPA Examination;
    (b) the AICPA Examination of Professional Ethics for CPAs;
    (c) the Utah Laws and Rules Examination; and
    (d) any other examination approved by the board and adopted by the division by rule in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 58-26a-102
  • Record: includes :
    (i) a book;
    (ii) a book of account;
    (iii) a paper;
    (iv) a contract;
    (v) an agreement;
    (vi) a document; or
    (vii) a recording in any medium. See Utah Code 32B-1-102
  • 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
  • Resort: means the same as that term is defined in Section 32B-8-102. See Utah Code 32B-1-102
  • Resort facility: is a s defined by the commission by rule. See Utah Code 32B-1-102
  • Restaurant: means a business location:
    (a) at which a variety of foods are prepared;
    (b) at which complete meals are served; and
    (c) that is engaged primarily in serving meals. See Utah Code 32B-1-102
  • Restaurant license: means one of the following licenses issued under this title:
    (a) a full-service restaurant license;
    (b) a limited-service restaurant license; or
    (c) a beer-only restaurant license. See Utah Code 32B-1-102
  • 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
  • Serve: means to place an alcoholic product before an individual. See Utah Code 32B-1-102
  • Small beer-only restaurant licensee: means a beer-only restaurant licensee that has a grandfathered bar structure whose dispensing area includes more than 45% of the available seating for patrons on the licensed premises, excluding outdoor seating:
    (i) when measured in accordance with Subsection (1)(b)(i)(B); and
    (ii) based on the licensee's floor plan on file with the department on July 1, 2017. See Utah Code 32B-6-902
  • Staff: includes :
    (i) an officer;
    (ii) a director;
    (iii) an employee;
    (iv) personnel management;
    (v) an agent of the licensee, including a managing agent;
    (vi) an operator; or
    (vii) a representative. See Utah Code 32B-1-102
  • 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
  • Storage area: means an area on licensed premises where the licensee stores an alcoholic product. See Utah Code 32B-1-102
  • Store: means to place or maintain in a location an alcoholic product. See Utah Code 32B-1-102
  • Substantial equivalency: means a determination by the division in collaboration with the board or the board's designee that:
    (i) the education, examination, and experience requirements set forth in the statutes and administrative rules of another state are comparable to or exceed the education, examination, and experience requirements set forth in the Uniform Accountancy Act; or
    (ii) an individual CPA's education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements set forth in the Uniform Accountancy Act. See Utah Code 58-26a-102
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Translucent: means a substance that allows light to pass through, but does not allow an object or person to be seen through the substance. See Utah Code 32B-1-102
  • Uniform Accountancy Act: means the model public accountancy legislation developed and promulgated by national accounting and regulatory associations that contains standardized definitions and regulations for the practice of public accounting as recognized by the division in collaboration with the board. See Utah Code 58-26a-102
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
  • Unprofessional conduct: is a s defined in Sections 58-1-501 and 58-26a-502 and as may be further defined by rule. See Utah Code 58-26a-102
  • Waiting area: includes a lobby. See Utah Code 32B-6-902
  • Writing: includes :Utah Code 68-3-12.5
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