Utah CPA Requirements
Exam and License Requirements to Become a CPA
Want to learn all about the CPA Exam?
Do you want to become a Certified Public Accountant (CPA) in Utah? If so, find out everything you need to know about the Utah CPA requirements to become a license holder in the state. Below you’ll learn the CPA Exam and licensing requirements, as well as information on the cost and fees required to become a CPA in Utah.
Understanding Utah CPA Requirements
Each candidate must fulfill specific requirements to become a CPA in Utah, such as passing the exam, obtaining work experience, and passing the ethics exams. Besides, candidates must provide their social security number and qualify for the state age, citizenship, and residency requirements. Here’s a quick overview of Utah CPA requirements.
| 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 in each section |
| Work Experience | 1 year of full-time experience, no less than 2,000 hours |
| Ethics Exam Requirements | AICPA Ethics Exam |
| International CPA Examination Program | Participant |
Educational Requirements
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)
Work Experience Requirements
Obtaining hands-on experience is crucial to success in one's field. Utah CPA requirements are no different and require CPA candidates to get at least 2,000 hours (equivalent to one year) of accounting experience. You must gain experience under the direct supervision of a CPA license holder.
Internships or part-time jobs may count toward the experience requirement. Remember, you can obtain the experience before or after meeting the educational requirements.
Ethical Exam Requirements
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 CPA Exam & Licensing - Cost and Fees
Candidates opting for the CPA Exam from Utah must pay a non-refundable $90 towards the education evaluation application fee, followed by a $344.80 exam fee per section separately to NASBA.
| Utah CPA Exam Fees | ||
|---|---|---|
| Education Evaluation Application Fee | $90 | |
| Exam Section Fees | $1,379.20 | |
| Total: | $1,469.20 | |
*Pass the three core sections - AUD, FAR, and REG, and one discipline section - BAR/ISC/TCP
After meeting all the educational and experience requirements and passing the CPA and ethics exam, you can apply for a CPA license in Utah 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..
License Renewal Requirements
CPA license holders in Utah must renew their licenses biennially, in a cycle from January 1 of odd-numbered years to December 31 of the following year. The renewal fee is $63, provided candidates meet the Continuing Professional Education (CPE) requirements for the reporting periods.
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 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
Once you’ve met the CPA Exam prerequisites, it’s time to proceed with your application. However, it’s crucial to familiarize yourself with the target exam, score release dates, and the scheduling process for the application for the Utah CPA Exam. Here’s a comprehensive overview to help you navigate through these critical details.
Exam Dates and Score Release
Candidates can apply for the CPA Exam based on their preferred slot as per the CPA Exam and score release dates. AICPA updates periodically and has halted the continuous testing temporarily for the 2024 CPA Exam to account for standard-setting analyses and activities.
Scheduling the CPA Examination
Each state has a slightly different application process. Here's a quick guide to applying for and scheduling the Utah CPA Exam.
To become a CPA in Utah, candidates must first create an Okta account on the new CPA Portal by NASBA. The portal will be your sole point of contact to check your CPA application status, Notice to Schedule, and access scores.
As a participant in the International CPA Examination Program, international candidates or those who’ve completed their education outside the United States can apply for the Utah CPA Exam.
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES).
