58-26a-602. Privity.
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/ut/title-58/chapter-26a/58-26a-602A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 not in privity of contract for civil damages resulting from acts, omissions, decisions, or other conduct in connection with professional services performed by that person, except for:
(1)acts, omissions, decisions, or conduct that constitute fraud or intentional misrepresentations; or
(2)other acts, omissions, decisions, or conduct, if the person performing the professional services:
(a)knew that a primary intent of the client was for the professional services to benefit or influence the particular person seeking to establish liability; and
(b)identified in writing to the client that the professional services performed on behalf of the client were intended to be relied upon by the particular person seeking to establish liability.
Enacted by Chapter 261 , 2000 General Session