diff --git a/javascript/frameworks/cap/lib/advanced_security/javascript/frameworks/cap/CDS.qll b/javascript/frameworks/cap/lib/advanced_security/javascript/frameworks/cap/CDS.qll
index d704a691..9c263246 100644
--- a/javascript/frameworks/cap/lib/advanced_security/javascript/frameworks/cap/CDS.qll
+++ b/javascript/frameworks/cap/lib/advanced_security/javascript/frameworks/cap/CDS.qll
@@ -1040,3 +1040,81 @@ class CdsQlCall extends CqlClauseParserCall {
     )
   }
 }
+
+/**
+ * Exported functions from CAP `cds.utils`.
+ * Functions described from:
+ * https://www.npmjs.com/package/@sap/cds?activeTab=code
+ */
+module CdsUtils {
+  /**
+   * An access to the `utils` module on a CDS facade.
+   */
+  class CdsUtilsModuleAccess extends API::Node {
+    CdsUtilsModuleAccess() { exists(CdsFacade cds | this = cds.getMember("utils")) }
+
+    //additional flow steps
+    DataFlow::CallNode getThroughCall() {
+      result =
+        this.getMember(["decodeURI", "decodeURIComponent", "local", "isdir", "isfile"]).getACall()
+    }
+
+    //sinks
+    DataFlow::CallNode getSingleArgCalls() {
+      result =
+        this.getMember(["find", "stat", "read", "readdir", "mkdirp", "rmdir", "rimraf", "rm"])
+            .getACall()
+    }
+
+    DataFlow::CallNode getCopyWriteCall() {
+      result = this.getMember(["append", "copy", "write"]).getACall()
+    }
+  }
+
+  abstract class UtilsSink extends DataFlow::Node { }
+
+  abstract class UtilsExtraFlow extends DataFlow::Node { }
+
+  /**
+   * This represents both the data and the filename in calls as follows:
+   * ```javascript
+   * await write ({foo:'bar'}) .to ('some','file.json')
+   * ```
+   * sinks in this example are:
+   * ```javascript
+   * {foo:'bar'}
+   * 'some'
+   * 'file.json'
+   * ```
+   */
+  class SrcDstSink extends UtilsSink {
+    SrcDstSink() {
+      this = copyWriteUtils().(DataFlow::CallNode).getAnArgument() or
+      this = copyWriteUtils().getAMemberCall("to").getAnArgument()
+    }
+  }
+
+  /**
+   * This represents arguments to calls where the argument represents a path. e.g.
+   * ```javascript
+   * await rimraf('dist','db','data')
+   * ```
+   */
+  class SimpleSinks extends UtilsSink {
+    SimpleSinks() { this = singleArgCallsUtils().(DataFlow::CallNode).getAnArgument() }
+  }
+
+  /**
+   * This represents calls where the taint flows through the call. e.g.
+   * ```javascript
+   * let dir = isdir ('app')
+   * ```
+   */
+  class SimpleAdditionalFlowStep extends UtilsExtraFlow {
+    SimpleAdditionalFlowStep() { this = singleArgAdditionalFlowUtils() }
+
+    DataFlow::CallNode getOutgoingNode() { result = this }
+
+    DataFlow::Node getIngoingNode() { result = this.(DataFlow::CallNode).getAnArgument() }
+  }
+}
diff --git a/javascript/frameworks/cap/lib/advanced_security/javascript/frameworks/cap/TypeTrackers.qll b/javascript/frameworks/cap/lib/advanced_security/javascript/frameworks/cap/TypeTrackers.qll
index f2f5af3f..f08492c2 100644
--- a/javascript/frameworks/cap/lib/advanced_security/javascript/frameworks/cap/TypeTrackers.qll
+++ b/javascript/frameworks/cap/lib/advanced_security/javascript/frameworks/cap/TypeTrackers.qll
@@ -38,4 +38,33 @@ private SourceNode cdsApplicationServiceInstantiation(TypeTracker t) {
 
 SourceNode cdsApplicationServiceInstantiation() {
   result = cdsApplicationServiceInstantiation(TypeTracker::end())
-}
\ No newline at end of file
+}
+
+SourceNode copyWriteUtils(TypeTracker t) {
+  t.start() and
+  exists(CdsUtils::CdsUtilsModuleAccess mod | result = mod.getCopyWriteCall())
+  or
+  exists(TypeTracker t2 | result = copyWriteUtils(t2).track(t2, t))
+}
+
+SourceNode copyWriteUtils() { result = copyWriteUtils(TypeTracker::end()) }
+
+SourceNode singleArgCallsUtils(TypeTracker t) {
+  t.start() and
+  exists(CdsUtils::CdsUtilsModuleAccess mod | result = mod.getSingleArgCalls())
+  or
+  exists(TypeTracker t2 | result = singleArgCallsUtils(t2).track(t2, t))
+}
+
+SourceNode singleArgCallsUtils() { result = singleArgCallsUtils(TypeTracker::end()) }
+
+SourceNode singleArgAdditionalFlowUtils(TypeTracker t) {
+  t.start() and
+  exists(CdsUtils::CdsUtilsModuleAccess mod | result = mod.getThroughCall())
+  or
+  exists(TypeTracker t2 | result = singleArgAdditionalFlowUtils(t2).track(t2, t))
+}
+
+SourceNode singleArgAdditionalFlowUtils() {
+  result = singleArgAdditionalFlowUtils(TypeTracker::end())
+}
diff --git a/javascript/frameworks/cap/test/models/cds/utils/utils.expected b/javascript/frameworks/cap/test/models/cds/utils/utils.expected
new file mode 100644
index 00000000..58679221
--- /dev/null
+++ b/javascript/frameworks/cap/test/models/cds/utils/utils.expected
@@ -0,0 +1,37 @@
+| utils.js:5:11:5:31 | decodeU ... %A4%A") | decodeU ... %A4%A"): additional flow step |
+| utils.js:7:12:7:41 | decodeU ... %A4%A") | decodeU ... %A4%A"): additional flow step |
+| utils.js:9:12:9:28 | local("%E0%A4%A") | local("%E0%A4%A"): additional flow step |
+| utils.js:13:11:13:22 | isdir('app') | isdir('app'): additional flow step |
+| utils.js:15:12:15:33 | isfile( ... .json') | isfile( ... .json'): additional flow step |
+| utils.js:17:22:17:35 | 'package.json' | 'package.json': sink |
+| utils.js:19:26:19:39 | 'package.json' | 'package.json': sink |
+| utils.js:21:20:21:33 | 'package.json' | 'package.json': sink |
+| utils.js:23:20:23:33 | 'package.json' | 'package.json': sink |
+| utils.js:25:14:25:22 | 'db/data' | 'db/data': sink |
+| utils.js:25:28:25:41 | 'dist/db/data' | 'dist/db/data': sink |
+| utils.js:26:14:26:22 | 'db/data' | 'db/data': sink |
+| utils.js:26:25:26:38 | 'dist/db/data' | 'dist/db/data': sink |
+| utils.js:28:12:28:20 | 'db/data' | 'db/data': sink |
+| utils.js:28:26:28:39 | 'dist/db/data' | 'dist/db/data': sink |
+| utils.js:29:12:29:20 | 'db/data' | 'db/data': sink |
+| utils.js:29:23:29:36 | 'dist/db/data' | 'dist/db/data': sink |
+| utils.js:31:13:31:26 | { foo: 'bar' } | { foo: 'bar' }: sink |
+| utils.js:31:32:31:47 | 'some/file.json' | 'some/file.json': sink |
+| utils.js:32:13:32:28 | 'some/file.json' | 'some/file.json': sink |
+| utils.js:32:31:32:44 | { foo: 'bar' } | { foo: 'bar' }: sink |
+| utils.js:34:14:34:19 | 'dist' | 'dist': sink |
+| utils.js:34:22:34:25 | 'db' | 'db': sink |
+| utils.js:34:28:34:33 | 'data' | 'data': sink |
+| utils.js:35:14:35:27 | 'dist/db/data' | 'dist/db/data': sink |
+| utils.js:37:13:37:18 | 'dist' | 'dist': sink |
+| utils.js:37:21:37:24 | 'db' | 'db': sink |
+| utils.js:37:27:37:32 | 'data' | 'data': sink |
+| utils.js:38:13:38:26 | 'dist/db/data' | 'dist/db/data': sink |
+| utils.js:40:14:40:19 | 'dist' | 'dist': sink |
+| utils.js:40:22:40:25 | 'db' | 'db': sink |
+| utils.js:40:28:40:33 | 'data' | 'data': sink |
+| utils.js:41:14:41:27 | 'dist/db/data' | 'dist/db/data': sink |
+| utils.js:43:10:43:15 | 'dist' | 'dist': sink |
+| utils.js:43:18:43:21 | 'db' | 'db': sink |
+| utils.js:43:24:43:29 | 'data' | 'data': sink |
+| utils.js:44:10:44:23 | 'dist/db/data' | 'dist/db/data': sink |
diff --git a/javascript/frameworks/cap/test/models/cds/utils/utils.js b/javascript/frameworks/cap/test/models/cds/utils/utils.js
new file mode 100644
index 00000000..9420e474
--- /dev/null
+++ b/javascript/frameworks/cap/test/models/cds/utils/utils.js
@@ -0,0 +1,44 @@
+const cds = require("@sap/cds");
+
+const { decodeURI, decodeURIComponent, local, exists, isdir, isfile, read, readdir, append, write, copy, stat, find, mkdirp, rmdir, rimraf, rm } = cds.utils
+
+let uri = decodeURI("%E0%A4%A") // taint step
+
+let uri2 = decodeURIComponent("%E0%A4%A") // taint step
+
+let uri3 = local("%E0%A4%A") // taint step
+
+let uri4 = exists("%E0%A4%A") // NOT a taint step - returns a boolean
+
+let dir = isdir('app') // taint step
+
+let file = isfile('package.json') // taint step
+
+let pkg = await read('package.json') // sink
+
+let pdir = await readdir('package.json') // sink
+
+let s = await stat('package.json') // sink
+
+let f = await find('package.json') // sink
+
+await append('db/data').to('dist/db/data')  // sink
+await append('db/data', 'dist/db/data')  // sink
+
+await copy('db/data').to('dist/db/data')  // sink
+await copy('db/data', 'dist/db/data')  // sink
+
+await write({ foo: 'bar' }).to('some/file.json') // sink
+await write('some/file.json', { foo: 'bar' }) // sink
+
+await mkdirp('dist', 'db', 'data') // sink
+await mkdirp('dist/db/data') // sink
+
+await rmdir('dist', 'db', 'data') // sink
+await rmdir('dist/db/data') // sink
+
+await rimraf('dist', 'db', 'data') // sink
+await rimraf('dist/db/data') // sink
+
+await rm('dist', 'db', 'data') // sink
+await rm('dist/db/data') // sink
\ No newline at end of file
diff --git a/javascript/frameworks/cap/test/models/cds/utils/utils.ql b/javascript/frameworks/cap/test/models/cds/utils/utils.ql
new file mode 100644
index 00000000..ededca28
--- /dev/null
+++ b/javascript/frameworks/cap/test/models/cds/utils/utils.ql
@@ -0,0 +1,9 @@
+import javascript
+import advanced_security.javascript.frameworks.cap.CDS
+
+from DataFlow::Node node, string str, string strfull
+where
+  node.(CdsUtils::UtilsSink).toString() = str and strfull = str + ": sink"
+  or
+  node.(CdsUtils::UtilsExtraFlow).toString() = str and strfull = str + ": additional flow step"
+select node, strfull