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
State Compliance Audit Guide – (Utah)
- 2018 Changes to State Compliance Audit Guide revised 6-7-18 (READ FIRST!)
- 2018 State Compliance Audit Guide revised 6-7-18 (PDF)
- Link to docx/xls Files for 2018 State Compliance Audit Guide
Agreed-Upon Procedures (AUP) Guide for Local Governments $350,000 to $1 million
Agreed-Upon Procedures (AUP) Guide – LEAs & CBOs
Uniform Accounting Manual – (Utah)
- 2018 Investments Disclosure Footnote Template (GASB 72)
- 2018 Investments Footnote Template Tables (Excel tables)
To find publications from prior years, click here.