DAR File No.: 35444
Filed: 11/15/2011 10:37:45 AMNOTICE OF REVIEW AND STATEMENT OF CONTINUATION
Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:
Title 58, Chapter 26a, provides for the licensure of certified public accountants (CPA) and CPA firms. Subsection 58-1-106(1)(a) provides that the Division may adopt and enforce rules to administer Title 58. Subsection 58-26a-201(3) provides that the Utah Board of Accountancy's duties and responsibilities shall be in accordance with Section 58-1-202. Subsection 58-1-202(1)(a) provides that one of the duties of each board is to recommend appropriate rules to the Division Director. This rule was enacted to clarify the provisions of Title 58, Chapter 26a, with respect to certified public accountants and CPA firms.
Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:
Since this rule was last reviewed in 2007, the Division has received no written comments.
Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:
This rule should be continued as it provides a mechanism to inform potential licensees of the requirements for licensure as allowed under statutory authority provided in Title 58, Chapter 26a, with respect to certified public accountants and CPA firms. The rule should also be continued as it provides information to ensure applicants for licensure are adequately trained and meet minimum licensure requirements and provides licensees with information concerning unprofessional conduct, definitions, and ethical standards relating to the profession.
The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:
Commerce
Occupational and Professional Licensing
HEBER M WELLS BLDG
160 E 300 S
SALT LAKE CITY, UT 84111-2316Direct questions regarding this rule to:
- Dan Jones at the above address, by phone at 801-530-6720, by FAX at 801-530-6511, or by Internet E-mail at dansjones@utah.gov
Authorized by:
Mark Steinagel, Director
Effective:
11/15/2011
Document Information
- Effective Date:
- 11/15/2011
- Publication Date:
- 12/01/2011
- Filed Date:
- 11/15/2011
- Agencies:
- Commerce,Occupational and Professional Licensing
- Authorized By:
- Mark Steinagel, Director
- DAR File No.:
- 35444
- Related Chapter/Rule NO.: (1)
- R156-26a. Certified Public Accountant Licensing Act Rules.