Utah Administrative Code
Topic - Insurance
Title R590 - Administration
Rule R590-238 - Captive Insurance Companies
Section R590-238-9 - Availability and Maintenance of Working Papers of the Independent Certified Public Accountant
Universal Citation: UT Admin Code R 590-238-9
Current through Bulletin 2024-06, March 15, 2024
(1) A company's independent certified public accountant shall:
(a) make available for review by the
commissioner, or the commissioner's appointed agent, all work papers prepared
in the conduct of the audit or examination of the company;
(b) retain the work audit papers for a period
of not less than seven years after the period reported upon; and
(c) provide photocopies of any working papers
that the department considers relevant to its audit or examination.
(2) The department may retain photocopies of any working papers.
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