Utah Code § 7-26-401: Immunity.

(1) A covered financial institution or a director, officer, employee, attorney, accountant, agent, or other representative of the covered financial institution:

(a) has no duty to act under this chapter to protect a vulnerable adult from financial exploitation by a third person; and

(b) is immune from all criminal, civil, and administrative liability for not taking a permissive action under this chapter.

(2) A covered financial institution or a director, officer, employee, attorney, accountant, agent, or other representative of the covered financial institution who chooses to act as described in:

(a) Subsection 7-26-201(2), is immune from all criminal, civil, and administrative liability for the act, unless the act is done in bad faith; and

(b) Section 7-26-301 or 7-26-302, is immune from all criminal, civil, and administrative liability for the act, unless the act:

(i) is done in bad faith; and

(ii) causes pecuniary loss to a vulnerable adult suspected of being a victim of financial exploitation.

(3) The immunity described in this section does not extend to an individual that is a principal, a conspirator, or an accessory after the fact to a criminal offense involving the financial exploitation of a vulnerable adult.