Utah Code > Title 58 > Chapter 26a > Part 5 – Unlawful and Unprofessional Conduct
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Other versions
§ 58-26a-501 | Unlawful conduct |
§ 58-26a-502 | Unprofessional conduct |
Terms Used In Utah Code > Title 58 > Chapter 26a > Part 5 - Unlawful and Unprofessional Conduct
- 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
- 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
- Dependent: A person dependent for support upon another.
- Licensee: means the holder of a current valid license issued under this chapter. 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
- Report: when used with reference to financial statements, means:
(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
- Writing: includes :Utah Code 68-3-12.5