Under Utah Law, the LDS Church must open it's books to members. It does not.

See "One Cannot See the Financial Statement of the LDS Church."

"Utah Code section 16-6-41, which governs inspection of books and records of nonprofit corporations, guarantees that: 'All books and records of a nonprofit corporation may be inspected by any member, or his agent or attorney, for any proper purpose at any reasonable time.' And section 16-6-44 prevents the governing board or members from adopting resolutions or bylaw amendments that are 'inconsistent with law, the articles of incorporation.'"