Committee backs requiring auditing credentials for county auditor in first-class counties

A Senate committee unanimously favorably recommended the second substitute of House Bill 235, a proposal to require auditing-related educational credentials or professional certifications for county auditors in counties of the first class.

Representative Tishman, sponsor, said the bill would require candidates for county auditor in first-class counties to have background in auditing professions and cited existing statutory differences in audit standards for larger counties. Salt Lake County Auditor Chris Harding testified in support, saying current minimum qualifications consist only of age, residency and citizenship and that the county’s $2 billion budget merits a higher bar. Harding argued professional certifications (for example, CPA, Certified Internal Auditor, or Certified Fraud Examiner) bring continuing education, ethical codes and oversight.

Harding said the change could make it easier to hold auditors to professional standards through licensing oversight if misconduct occurs. Representative Tishman and Senator Thatcher both said they supported limiting the requirement to first-class counties, noting hiring and compensation realities in smaller counties.

Committee members asked whether the bill would apply to deputies and interim appointees; the sponsor said the bill is written to apply to the elected auditor but includes provisions that prevent an unqualified deputy from automatically assuming the auditor role without meeting the qualifications. The committee discussed distinctions between counties, the scale of audit work in Salt Lake County compared with smaller counties, and the value of professional qualifications for public trust.

After closing public comment, the committee voted unanimously to favorably recommend the measure to the Senate floor.