Utah § 17-69-302 - Auditing services.

Full text of Utah Utah Code § 17-69-302 — Auditing services., with citation guidance and answers to common questions.

§ 17-69-302. Auditing services.

Effective 11/6/2025
17-69-302.  Auditing services.
(1)
(a)Except as provided in Subsection (1)(b) and subject to Subsection (2), a county auditor may audit the financial records and accounts of a:
(i)county office;
(ii)county department;
(iii)county division;
(iv)county justice court; or
(v)county entity.
(b)The county auditor may not audit the county auditor's own office, including any of the county auditor's financial records or accounts.
(2)The county auditor shall perform an audit:
(a)as needed, as defined by good management practices and the standards of the profession; and
(b)based on the county auditor's professional judgement, taking into account considerations related to risk and materiality.
(3)Nothing in this section may be construed to affect a county legislative body's authority under Section 17-64-404 or a county executive's authority under Section 17-65-304.


Renumbered and Amended by Chapter 13, 2025 Special Session 1

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Frequently Asked Questions About Utah § 17-69-302

What does Utah Code § 17-69-302 cover?

Section 17-69-302 ("Auditing services.") 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 § 17-69-302?

A common citation format is "Utah Code § 17-69-302" (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 § 17-69-302 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.