Since this rule was last reviewed in 2011, it has been amended two times. The Division did receive a 03/02/2015 written comment from Mat Young, American Institute of CPAs (AICPA) in which the association supported the proposed amendments in a proposed rule filing yet provided a suggested wording change. The Utah Board of Accountancy reviewed the written comment at its 04/01/2015 meeting and determined to make the rule effective with no further changes as had been recommended by the AICPA association.