Utah Statutes
§ 58-26a-602 — Privity.
Utah·Title 58 Occupations and Professions·Ch. 58-26a Certified Public Accountant Licensing Act·Part 58-26a-6 Regulatory and Operating Standards
A licensee, a CPA firm registered under this chapter, and any employee, partner, member, officer, or shareholder of a licensee or CPA firm are not liable to persons with whom they are not in privity of contract for civil damages resulting from acts, omissions, decisions, or other conduct in connection with professional services performed by that person, except for:
(1)acts, omissions, decisions, or conduct that constitute fraud or intentional misrepresentations; or
(2)other acts, omissions, decisions, or conduct, if the person performing the professional services:
(2)(a) knew that a primary intent of the client was for the professional services to benefit or influence the particular person seeking to establish liability; and
(2)(b) identified in writing to the client that the profession
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Related
Reperex, Inc. v. Coldwell Banker Commercial
2018 UT 51 (Utah Supreme Court, 2018)
BMF Advance v. Litiscape
(D. Utah, 2022)
Legislative History
Enacted by Chapter 261, 2000 General Session
Nearby Sections
15
§ 58-1-102
Definitions.§ 58-1-105
Employment of staff.§ 58-1-108
Adjudicative proceedings.§ 58-1-109
Presiding officers -- Content of orders -- Recommended orders -- Final orders -- Appeal of orders.§ 58-1-112
Data collection.§ 58-1-301.3
Waiver of licensing fees.