Utah Code § 3-1-42

(1) An association shall keep as permanent records: (a) minutes of meetings of its members and board of directors; (b) a record of each action taken by the consent of the members or board of directors without a meeting; (c) a record of each action taken on behalf of the association by a committee of the board of directors in place of the board of directors; and (d) a record of waivers of notices of meetings of members, board of directors, or committees of the board of directors. (2) An association shall maintain: (a) appropriate accounting records; and (b) a record of the names and addresses of its members and shareholders. (3) An association shall maintain its records in written form or in a form capable of being converted into written form within a reasonable time. (4) An association shall keep a copy of the following records at its principal office: (a) its most current articles of incorporation; (b) its most current bylaws; (c) the minutes of meetings of members, board of directors, and committees for the past three years; (d) a list of the names and business addresses of its current officers and directors; (e) its most recent annual reports delivered to the division as provided under Section 3-1-25; and (f) financial statements prepared for periods ending during the last three years.