58-26a-602 - Privity. - Utah Statutes

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58-26a-602. Privity.
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 notin privity of contract for civil damages resulting from acts, omissions, decisions, or other conductin connection with professional services performed by that person, except for:
(1) acts, omissions, decisions, or conduct that constitute fraud or intentionalmisrepresentations; or
(2) other acts, omissions, decisions, or conduct, if the person performing the professionalservices:
(a) knew that a primary intent of the client was for the professional services to benefit orinfluence the particular person seeking to establish liability; and
(b) identified in writing to the client that the professional services performed on behalf ofthe client were intended to be relied upon by the particular person seeking to establish liability.

Enacted by Chapter 261, 2000 General Session

State Codes and Statutes

Statutes > Utah > Title-58 > Chapter-26a > 58-26a-602

58-26a-602. Privity.
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 notin privity of contract for civil damages resulting from acts, omissions, decisions, or other conductin connection with professional services performed by that person, except for:
(1) acts, omissions, decisions, or conduct that constitute fraud or intentionalmisrepresentations; or
(2) other acts, omissions, decisions, or conduct, if the person performing the professionalservices:
(a) knew that a primary intent of the client was for the professional services to benefit orinfluence the particular person seeking to establish liability; and
(b) identified in writing to the client that the professional services performed on behalf ofthe client were intended to be relied upon by the particular person seeking to establish liability.

Enacted by Chapter 261, 2000 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-58 > Chapter-26a > 58-26a-602

58-26a-602. Privity.
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 notin privity of contract for civil damages resulting from acts, omissions, decisions, or other conductin connection with professional services performed by that person, except for:
(1) acts, omissions, decisions, or conduct that constitute fraud or intentionalmisrepresentations; or
(2) other acts, omissions, decisions, or conduct, if the person performing the professionalservices:
(a) knew that a primary intent of the client was for the professional services to benefit orinfluence the particular person seeking to establish liability; and
(b) identified in writing to the client that the professional services performed on behalf ofthe client were intended to be relied upon by the particular person seeking to establish liability.

Enacted by Chapter 261, 2000 General Session