Utah Code > Title 58 > Chapter 26a > Part 6 – Regulatory and Operating Standards
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§ 58-26a-601 | Ownership of statements, records, schedules, working papers, and memoranda made by licensee |
§ 58-26a-602 | Privity |
Terms Used In Utah Code > Title 58 > Chapter 26a > Part 6 - Regulatory and Operating Standards
- Bequeath: To gift property by will.
- 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
- Contract: A legal written agreement that becomes binding when signed.
- 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.
- Fraud: Intentional deception resulting in injury to another.
- Licensee: means the holder of a current valid license issued under this chapter. See Utah Code 58-26a-102
- Person: means :Utah Code 68-3-12.5
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Writing: includes :Utah Code 68-3-12.5