Utah § 2a-201 - Accounting reports required.
Full text of Utah Utah Code § 2a-201 — Accounting reports required., with citation guidance and answers to common questions.
§ 2a-201. Accounting reports required.
51-2a-201. Accounting reports required.
| (1) | The governing board of an entity whose revenues or expenditures of all funds is $1,000,000 or more shall cause an audit to be made of its accounts by a competent certified public accountant. |
| (2) | The governing board of an entity whose revenues or expenditures of all funds is less than $1,000,000 shall cause a financial report to be made in the manner prescribed by the state auditor. |
Amended by Chapter 11, 2017 General Session
Frequently Asked Questions About Utah § 2a-201
What does Utah Code § 2a-201 cover?
Section 2a-201 ("Accounting reports required.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 2a-201?
A common citation format is "Utah Code § 2a-201" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 2a-201 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.