AGENCY: Department of Commerce. Division of Professional Licensing
SERIES: 81199
TITLE: Certified public accountant certification file pending licensure/ application for licensure, certification or registration
DATES: 1974-
ARRANGEMENT: Numerical by license number
DESCRIPTION: These are the files of applicants for CPA licenses who have passed all of the qualifications for a CPA license except for the experience requirement under UCA 58-26-6(2).
These files include license application and references. Information includes the applicant's name, address, telephone number, date of birth, place of birth, educational background, and references.
RETENTION
Retain for 3 year(s) after expiration of permit or license
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 06/1987
FORMAT MANAGEMENT
Paper: Retain in Office for 3 years or until certification has been completed and then transfer to the appropriate license file.
APPRAISAL
Administrative
Until the applicant receives the necessary experience, the CPA license cannot be issued. Some applicants never complete the necessary experience. A maximum three year retention will allow sufficient time for those applicants who intend to pursue the license to receive the necessary experience yet allow the staff to weed out the applications of those who do not intend to follow through.
PRIMARY DESIGNATION
Public
SECONDARY DESIGNATION
Private
Exempt. UCA 58-1-106(2)and(3) 2003