Utah (UT) CPA Exam requirements state that you must be declared eligible for the CPA Exam and then licensed by the state. A candidate becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the Utah CPA Exam requirements:
Utah CPA Exam Education Requirements
- Must present themselves to be of good moral character.
Minimum education requirements, as detailed below.
- 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
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 Exam Residency Requirements
- U.S. Citizenship Required: No
- Must be a resident, employee OR have office in the state? No
Utah CPA CPE Requirements
Utah CPAs must renew their license every even two years. The cycle occurs January 1 – December 31 biennially.
- 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.
Utah CPA Exam Fees
| Education Evaluation Application Fee | $90.00 |
| Auditing and Attestation (AUD) | $344.80 |
| Financial Accounting and Reporting (FAR) | $344.80 |
| Regulation (REG) | $344.80 |
| Disciplines (ISC, TCP, or BAR) | $344.80 |
| Total for all 4 CPA Exam Sections | $1,379.20 |
| CPA License Application Fee | $85.00 |
| Renewal Fee | $63.00 |
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