Utah Code § 6-2-118

(1) On completion of an assignee's duties, the assignee shall send a creditor whose claim is allowed under Section 6-2-110, and not satisfied in full, a final accounting sufficient to inform the creditor of all material aspects of the assignment, including: (a) a description of the actions taken by the assignee under the assignment; (b) a summary of the assets received by the assignee at the commencement of the assignment and the assets received by the assignee during the assignment; (c) a summary of disbursements made by the assignee during the assignment for the purpose of administering the assignment estate, including the fees charged by the assignee, and payments to professionals, for rent, and for business purchases; (d) a summary of collections and dispositions of assets by the assignee; (e) a summary of distributions made or proposed to be made by the assignee for creditor claims; (f) a description of additional work to be done by the assignee to complete the administration of the assignment estate and the distributions under Section 6-2-114; and (g) other information considered reasonably necessary by the assignee. (2) Except as otherwise provided in the final accounting or if the assignee has not fulfilled the assignee's duties under this chapter, the assignee is discharged from the assignee's duties under this chapter when the assignee sends the final accounting and distributes all the assets of the assignment estate. (3) If the final accounting describes additional work under Subsection (1)(f), the assignee shall exercise the powers appropriate to complete the work.