{"data":{"id":"us-ut/utah-code-31a-17-102","jurisdiction":"us-ut","citation":"Utah Code § 31A-17-102","heading":"Standards for accounting rules.","body":"When adopting accounting rules, the commissioner shall consider recommendations made by the National Association of Insurance Commissioners. Accounting rules shall follow generally accepted accounting principles, except as modified by statutory insurance accounting principles.","path":["Title 31A Insurance Code","Chapter 31A-17 Determination of Financial Condition","Part 31A-17-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title31A/Chapter17/31A-17-S102.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"9860801638db549c1344ea82355c8f48587fb2b597026584bd2d903909ef9538","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-31a-17-101","next":"us-ut/utah-code-31a-17-201"},"notice":"GroundRules: Original legal text. Not legal advice."}