Office of the
State Auditor


Publications for CPA’s

For CPA’s and Practitioners

Below are links to the current versions of the guides issued by the Office of the State Auditor, including a summary of the major changes to the guides will be added shortly. We encourage you to read through these documents so that you recognize the changes as you come across them in the guides. A link to prior year guides is at the bottom of the page.

Guides and Manuals

Little Manual
State Compliance Audit Guide – (Utah)
Agreed-Upon Procedures (AUP) Guide for Local Governments $350,000 to $1 million
Agreed-Upon Procedures (AUP) Guide – LEAs & CBOs

Uniform Accounting Manual – (Utah)




To find publications from prior years, click here.