Utah Code § 31A-44-307: Disclosure statement -- Contents -- Financial information.

The provider disclosure statement shall:

(1) describe any provisions the provider made or will make to provide reserve funding or security to enable the provider to fully perform the provider's obligations under a continuing care contract, including:

(a) the establishment of an escrow account, trust, or reserve fund, and the manner in which the provider will invest the account, trust, or reserve funds; and

(b) the name and experience of an individual in the provider's direct employment who will make the investment decisions;

(2) contain a provider financial statement, prepared in accordance with generally accepted accounting principles, and audited by an independent certified public account, that includes:

(a) a balance sheet as of the end of the most recent fiscal year;

(b) an income statement for each of the three most recent fiscal years; and

(c) a cash flow statement for each of the three most recent fiscal years.