Utah Code § 67-4a-1003: Rules for conducting examination.

(1)

(a) The administrator may adopt rules governing procedures and standards for an examination under Section 67-4a-1002.

(b) The rules may reference any standards concerning unclaimed property examinations promulgated by the National Association of Unclaimed Property Administrators.

(2) An examination under Section 67-4a-1002 shall be performed under rules adopted under Subsection (1).

(3) If a person subject to examination under Section 67-4a-1002 has filed the reports required under Section 67-4a-401 and Section 67-4a-1001 and has retained the records required by Section 67-4a-404, the following rules apply:

(a) the examination shall include a review of the person's records;

(b) the examination may not be based on an estimate unless the person expressly consents in a record to the use of an estimate; and

(c) the person conducting the examination shall consider the evidence presented in good faith by the person in preparing the findings of the examination under Section 67-4a-1007.