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Licensure Requirements in Utah: The Statute and Rules that govern CPA licensure in Utah can be found on the Division of Occupational and Professionl Licensing website. CPAs who provide attestation services (compilation, review, financial statements and/or audits or agreed upon procedures) must be enrolled in an approved practice monitoring program (peer review). See Peer Review for Members for more information regarding registration and administration in Utah.

Utah has a mandatory CPE requirement for license renewal. CPAs must complete 80 hours of approved continuing professional education in each two year licensure period. The specifics of the educational requirement is defined in the statute in 58-26a-102 -- Definitions (13), and in 58-26a-304 -- Continuing education. The education requirement is further defined and set forth in the rules: R156-26a-102 -- Definitions (4). The requirements for license renewal are found in section R156-26a-303b -- Renewal and Reinstatement Requirements - Continuing Professional Education (CPE). This section clarifies the requirements for providers of continuing professional education (including in-house training), records retention and filing requirements, perameters for courses which may qualify and more. See the Professional Development section of the website for more information. CPE must be reported on official DOPL CPE renewal forms.

Applications for licensure for individual CPAs and registration forms for public accounting firms can be obtained from the Division of Occupational and Professional Licensing.

• Application for CPA
• Application for CPA Reinstatement
• Application for CPA Emeritus
• Application for Firm Registration

Fees for CPA licensure are stated on the appropriate application form. Note: an individual who has their own practice must have both an individual CPA license to practice AND be registered with DOLP as a CPA firm.

Questions Regarding Licensure: Must be addressed to the Division of Occupational and Professional Licensing.

The Utah Association of CPAs has provided a non-authoritative informational CPA education and licensure brochure that offers more background on the requirements.