Utah CPA Requirements
Exam and License Requirements to Become a CPA
Semester Units
In Application Fees
Requirements
Mandatory State Ethics Exam
Exam Program
Semester Units
In Application Fees
Requirements
Mandatory State Ethics Exam
Exam Program
Utah CPA Requirements
Each candidate must fulfill specific requirements to become a CPA in Utah, such as passing the CPA Exam, obtaining work experience, and passing the ethics exam. The Utah Board of Accountancy determines and monitors the CPA requirements and issues licenses to successful candidates. The board works closely with the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA).
| Social Security Requirement | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirements for Licensure | 150 hours (including B.A.) |
| Pass the Exam | Minimum score of 75 is required |
| Work Experience | 1 year of full-time experience, no less than 2,000 hours |
| Ethics Exam Requirements | Yes |
| International CPA Examination Program | Yes |
Candidates must produce their Social Security number to obtain a CPA license in Utah. It helps ascertain compliance with the tax laws of the land.
- Candidates do not need to hold U.S. citizenship to apply for CPA licensure
- Individuals above the age of 18 are eligible to apply for the CPA Exam
- You don't need to be a resident of Utah to apply for the CPA Exam
As per Utah CPA requirements, all candidates must complete at least 120 semester hours of education to sit for the exam, consisting of the following:
- 24 semester hours in upper-division and graduate-level accounting courses that cover financial accounting, auditing, taxation, and management accounting.
- 24 semester hours in non-accounting business or related courses covering business law, computers, economics, business ethics, finance, business statistics and quantitative methods, written and oral business communication, and business administration.
For CPA licensure, 150 semester hours are required, with one of the following:
- Graduate degree in accounting or taxation from an institution accredited by the American Assembly of Collegiate Schools of Business (AACSB) or the Association of Collegiate Business Schools and Programs (ACBSP).
- A Master of Business Administration (MBA) from an institution accredited by the AACSB or ACBSP, including one of the following options:
- 24 semester hours of upper-division accounting courses
- 15 semester hours of graduate-level accounting courses
- An equivalent combination of graduate and upper-level accounting courses (1 hour at the graduate level equals 1.6 hours of upper-division coursework).
- A baccalaureate degree in business or accounting from an institution accredited by the AACSB or ACBSP, including:
- 24 semester hours of accounting courses (upper division or graduate level)
- 30 semester hours of business or accounting courses (upper division or graduate level).
- A baccalaureate or graduate degree from an institution accredited by a regional accrediting body with no less than:
- 24 semester hours in non-accounting business courses
- 24 semester hours in accounting courses (upper division or graduate level)
- 30 additional semester hours in accounting and business courses (upper division or graduate level)
The CPA Exam has four sections; candidates must score at least 75 in each section to pass the exam and qualify for licensure. All four sections must be passed within an 18-month window.
Obtaining hands-on experience is crucial to success in one's field. Keeping that in mind, the Utah CPA requirements mandate that candidates obtain at least 2,000 hours (equivalent to one year) of accounting experience. Experience must be gained under the direct supervision of a CPA license holder. Experience can be completed before or after meeting the educational requirements. Internships or part-time jobs may count toward the experience requirement.
The AICPA Ethics Exam is an open-book, self-study exam that candidates can purchase directly via the Utah Association of CPAs (UACPA). Each candidate must pass the exam with a score of 90 or above. Note that the exam can be taken at any point during the process, meaning you can take it before finishing your education or experience.
Utah participates in the International CPA Examination Program. As per the requirements, candidates must have their credentials evaluated by an accredited body, such as the National Association of Credential Evaluation Services (NACES). Upon approval, the Utah Board of Accountancy will facilitate the process of becoming a CPA in the state.
Utah CPA Exam & Licensing - Cost and Fees
The Utah Board of Accountancy has an application fee of $145 paid to the board, and each exam section has a fee of $238.15 paid to NASBA.
| Utah CPA Exam Fees | ||
|---|---|---|
| Initial Application Fee | $145.00 | |
| Auditing and Attestation (AUD) | $238.15 | |
| Business Environment and Concepts (BEC) | $238.15 | |
| Financial Accounting and Reporting (FAR) | $238.15 | |
| Regulation (REG) | $238.15 | |
| Total: | $1,097.60 | |
If candidates need to retake exam sections, there is a stipulated fee based on the number of sections.
| Utah CPA Re-Exam Fees | |
|---|---|
| Retake 1 Section | $65 |
| Retake 2 Sections | $80 |
| Retake 3 Sections | $95 |
| Retake 4 Sections | $110 |
After meeting all the educational and experience requirements and passing the CPA and ethics exam, you can apply for a CPA license in Utah. It can be done via an electronic application through the DOPL website. Candidates must submit all requested documents to avoid delays in processing. The initial licensing fee is $85.
Utah CPA License Renewal Requirements
CPA license holders in Utah must renew their license biennially, in a cycle from January 1 of odd-numbered years to December 31 of the following year. The renewal fee is $50, provided that candidates meet the Continuing Professional Education (CPE) requirements for the reporting periods.
Utah CPA Continuing Education Requirements
CPE is a way to help CPAs upgrade their skills and knowledge of the latest practices. As per Utah CPA requirements, all license holders must complete 80 hours of CPE every two calendar years in order to keep their licenses active. It must include at least three hours of ethical instruction and at least one hour of instruction on the Utah Certified Public Accountant Licensing Act and its governing regulations.
Utah CPA Exam: Dates, Score Release, and Scheduling
With the CPA Exam being held year-round, candidates are encouraged to schedule the exam on their preferred date and location. Have a look at the CPA Exam score release dates to decide when you want to take the exam. Once you've met the educational requirements for the Utah CPA Exam, you can apply for it. The following is a step-by-step guide to the application process:
Submission of the CPA Exam Application
To become a CPA in Utah, candidates must apply via NASBA's online portal. You will be asked to complete all the required information and submit your educational transcripts to the board. The initial application fee is $145.
Obtain Authorization to Test (ATT)
The state board will determine your eligibility and send you an Authorization to Test (ATT), which permits you to take the CPA Exam and helps you proceed toward scheduling your examination.
Notice to Schedule (NTS)
NASBA will release a Notice to Schedule (NTS), an important document to schedule your CPA Exam, which will be available after three to six weeks of your application. Remember, you must bring this document to the Prometric testing center on exam day.
Exam Scheduling With Prometric
CPA Exam scheduling has been made easy by Prometric, which allows candidates to select their preferred testing date and location.
Pass the Exam
To pass the CPA Exam, candidates must score at least 75 in each section within an 18-month window.