Utah CPA requirements
Are you ready to become a CPA in Utah? Your first step should be to check the Utah CPA requirements, because the Utah Board of Accountancy will ultimately license you. This page serves as a resource for Utah CPA and CPE requirements.
CPA Exam requirements in Utah
Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in Utah, including:
- Must present themselves to be of good moral character.
- Minimum education requirements, as detailed below.
Minimum Utah CPA education requirements
All CPA Exam candidates in Utah must have a bachelor's degree or higher from a regionally accredited college or university. In order to meet the CPA Exam requirements in Utah, candidates are required to complete 120 semester hours in various course subjects, including:
- 24 semester (36 quarter) hours in non-accounting business or related courses including each of the following subjects:
- Business law
- Computers
- Economics
- Business ethics
- Finance
- 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:
- Auditing
- Financial accounting
- Managerial or cost accounting
- Systems
- Taxes
- 30 additional semester (45 quarter) hours in graduate or upper division accounting and business courses.
Utah CPA license requirements
In order to earn a certified public accountant license in Utah, applicants must meet the following requirements:
Minimum experience requirement
An applicant applying for new licensure as a CPA is required to have one year (2,000 hours) of accounting experience, obtained under the supervision of a licensed CPA.
Ethics exam
A passing score of 90% on the AICPA Professional Ethics for CPAs Exam, and
passing the Utah Law and Rules Exam.
Utah CPA license renewals
Utah CPAs must renew their license every even two years. The cycle occurs January 1 - December 31 biennially.
Utah CPA CPE requirements
Continuing professional education (CPE) must be completed in the two calendar year prior to the year during which a license is to be renewed. All CPAs must compete no less than 120 CPE credit hours per reporting period.
- 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.
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