2011 Utah Code
Title 31A Insurance Code
Chapter 27a Insurer Receivership Act
Section 805 External audit of the receiver's books.

31A-27a-805. External audit of the receiver's books.
(1) As used in this section, "books" means:
(a) the business operations of the receiver;
(b) the accounting systems and procedures of the receiver; and
(c) the financial records of the receiver.
(2) (a) The receivership court may, as it considers desirable, order an audit to be made of the books of the receiver relating to any receivership established under this chapter.
(b) A report of each audit under this Subsection (1) shall be filed with:
(i) the commissioner; and
(ii) the receivership court.
(3) The books of the receivership shall be made available to the auditor at any time without notice.
(4) The expense of each audit shall be considered a cost of administration of the receivership.