Utah § 58-26a-602 Privity.

Utah Statutes

§ 58-26a-602 — Privity.

Utah § 58-26a-602

Title 58Occupations and Professions

Ch. 58-26aCertified Public Accountant Licensing Act

Part 58-26a-6Regulatory and Operating Standards

This text of Utah § 58-26a-602 (Privity.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 58-26a-602 (2026).

Text

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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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 professional services performed on behalf of the client were intended to be relied upon by the particular person seeking to establish liability.