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.

Degree requirement
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
  • 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.

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.

Residency requirement 
No residency requirement.

Ethics exam
A passing score of 90% on the AICPA Professional Ethics for CPAs Exam
passing the Utah Law and Rules Exam.

Renewals
Licenses expire on December 31 of even years.

CPE
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.

Other requirements
Must be of good moral character.

Sources:

CPE

Education, residency, fees

Moral character

CPE, renewals

Experience