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. Candidates must provide their Social Security number and meet the state’s 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 | *Varies depending on pathway; see below |
| Pass the Exam | Minimum score of 75 in each section |
| Work Experience | *Varies depending on pathway; see below |
| Ethics Exam Requirements | American Institute of Certified Public Accountants (AICPA®) Ethics Exam |
| Law And Rule Exam | The Utah Laws & Rules Exam |
| International CPA Examination Program | Yes, is a participant |
*Legislative Update: SB15 (Effective July 1, 2026)
Beginning July 1, 2026, Utah will offer an alternative pathway to licensure.
Educational Requirements
Utah offers multiple education pathways, so you can meet the CPA education requirement through more than 1 degree option.
- Earn a bachelor’s degree with a concentration in accounting and business.
Or
- Earn a master’s degree with a concentration in accounting and business.
Or
Complete an equivalent degree program that includes a concentration in accounting and business.
Work Experience Requirements
Utah’s work experience requirement depends on the degree you complete:
- If you qualify with a bachelor’s degree, you must complete 2 years of accounting experience.
Or
- If you qualify with a master’s degree, you must complete 1 year of accounting experience.
Ethical Exam Requirements
In Utah, in addition to passing the Uniform CPA Examination, you must also complete 2 professional ethics and law exams. This includes passing the AICPA Professional Ethics Exam and the Utah Laws and Rules Exam.
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. You can take the exam at any time, even before finishing your education or experience.
The Utah Laws and Rules Exam is a 35-question exam that covers Utah state laws and rules, and you must score at least 75% to pass.
Utah CPA Exam & Licensing: Cost and Fees
Utah CPA applicants are required to pay a $96 fee for the review of their educational credentials, along with a $96 fee to submit their exam application. Each CPA exam section has its own registration cost, which is paid directly to NASBA. All applicable fees must be paid upfront and are nonrefundable.
| Utah CPA Exam Fees | |
|---|---|
| Education Evaluation Fee | $96 |
| Exam Application Fee | $96 |
| Auditing and Attestation (AUD) | $262.64 |
| Financial Accounting and Reporting (FAR) | $262.64 |
| Regulation (REG) | $262.64 |
| ISC/BAR/TCP | $262.64 |
| Total: | $1,242.56 |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (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 Division of Professional Licensing (DOPL) website. Candidates must submit all required documents to avoid processing delays. The initial licensing fee is $85.
License Renewal Requirements
CPA license holders in Utah must renew their licenses biennially, in a cycle from Jan. 1 of odd-numbered years to Dec. 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 2 calendar years to keep their licenses active. It must include at least 3 hours of ethical instruction and at least 1 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 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 CPA portal by NASBA. The portal will be your sole point of contact for checking your CPA application status, Notice to Schedule (NTS), and accessing 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.
To determine your eligibility to sit for the CPA Exam, you must submit an education evaluation application accompanied by a non-refundable fee of $90.
If you’ve completed your education outside of the United States, you need an education evaluation from one of the following providers:
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES)
NASBA issues an Authorization to Test (ATT) upon confirmation of your education evaluation application. You are now eligible to apply for the CPA Exam, and each section will require a separate exam section application. An NTS is released upon payment confirmation for each section applied. Additionally, a Candidate Exam Section ID (CES ID) is assigned for scheduling exams.
Scheduling your CPA Exam is made easy by Prometric, a portal allowing candidates to select their testing date and location based on their preference. Use your NTS and CES ID to schedule your exam at Prometric. You can check the nearest testing center on your state board website. Ensure you carry a physical copy of the NTS to the testing center on the exam day.
You must score 75 or higher on each section within 30 months to pass the CPA Exam. Make sure you have a study plan and the right prep materials that work for you.
Reach your goals with the course that’s raising the bar in CPA Exam preparation.
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