Utah Administrative Code
Topic - Insurance
Title R590 - Administration
Rule R590-238 - Captive Insurance Companies
Section R590-238-6 - Designation of Independent Certified Public Accountant
Universal Citation: UT Admin Code R 590-238-6
Current through Bulletin 2024-06, March 15, 2024
(1) A company shall appoint an independent certified public accountant retained to conduct the independent annual audit from the list of approved certified public accounting firms or individual certified public accountants maintained by the commissioner.
(2) A company that terminates the appointment of an independent certified public accountant retained to conduct the annual audit required in this rule shall, within 90 days of termination, report to the commissioner in writing:
(a) the name and
address of the certified public accountant that is terminated; and
(b) the name and address of the certified
public accountant that is subsequently retained.
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