Utah CPA requirements
This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.
bachelor’s degree or higher from a regionally accredited college or university
Minimum education requirement
150 semester (225 quarter) hours including:
24 semester (36 quarter) hours in non-accounting business or related courses including each of the following subjects:
- business law
- business ethics
- business statistics and quantitative methods
- written and oral business communications
- business administration such as marketing, production, management, policy or organizational behavior
24 semester (36 quarter) hours in upper division accounting courses with a minimum of two semester (three quarter) hours in each of the following subjects:
- financial accounting
- managerial or cost accounting
30 additional semester (45 quarter) hours in graduate or upper division accounting and business courses.
Minimum experience requirement
An applicant applying for new licensure as a CPA is required to have 2,000 hours (one year) of accounting experience, obtained under the supervision of a licensed CPA.
No residency requirement.
A passing score of 90% on the AICPA Professional Ethics for CPAs Exam
passing the Utah Law and Rules Exam.
Licenses expire on December 31 of even years.
120 CPE hours per reporting period. This includes all CPE hours completed and reported between December 31, 2015 and December 31, 2018.
Subsequent license cycles ending Dec 31 of even numbered years will require 80 CPE hours.
A licensee who reinstates their license during a renewal cycle will be required to complete the minimum number of hours required for subsequent renewal - 120 for the December 31, 2018 renewal period and 80 hours for subsequent license cycles ending December 31 of even numbered years.
There is no CPE requirement for a licensee at the first renewal following initial licensure.
Must be of good moral character.