Frequently Asked Questions About CPE
We know that navigating CPE requirements can be challenging so we've compiled this list of the most frequently asked questions. If you can't find the answer you're looking for here, contact us at firstname.lastname@example.org and we'll find the answer for you.
What is the continuing education requirement in Utah?
In order to maintain a Utah license, CPAs must obtain 80 hours of Continuing Professional Education during a two-calendar year period. The current reporting period runs January 1, 2016 to December 31, 2017.
Is there a minimum number of hours I need to obtain in one subject area?
Yes. CPAs in Utah are required to earn three hours of ethics education and one hour of Utah laws and rules as part of their 80 hours of CPE..
May I obtain all 80 CPE hours through completing self-study material?
Yes. There is no restriction on the number of hours you may spend in group study (live, group presentations), self-study, or in-house (on-site) training. Formal correspondence or other individual study programs must satisfy the “Standards for Programs Which Qualify” as stated in the rules of the Utah State Accountancy Statute as appropriate. The Utah State Board of Accountancy or the Utah CPE Registry will determine if the number of credit hours recommended is equivalent to the hours as determined under Subsection (1)(l) of the Utah CPA Licensing Act & Rules.
What subjects qualify for CPE credit?
As provided in the CPA Licensing Act, Section R156-26-303B, Continuing Professional Education (CPE), acceptable CPE subjects include accounting, assurance/auditing, consulting services, specialized knowledge and applications, management, taxation, and ethics. Other subjects, including personal development, may also be acceptable if they maintain and/or improve the CPA’s professional competence. Such subjects may include, but are not limited to: accounting and auditing; taxation; management advisory services; information technology; communication arts; mathematics, statistics, probability and quantitative analysis; economics; business law and litigation support; functional fields of business such as finance; production; marketing; personnel relations, development and management; business management and organizations; social environment of business; and specialized areas of industry such as film industry, real estate, or farming.
What is “In-house (on-site)” training and how do I ensure that it qualifies?
In-house training occurs when two or more licensed CPAs are involved in training on a specific qualifying topic within their organization, presented by an individual who is an expert in the subject matter. Other requirements for in-house training can be found in the CPA Licensing Act, Section R156-26-303B, Continuing Professional Education (CPE), which is available on the UACPA website at www.uacpa.org.
Who determines the programs that qualify for CPE credit?
The topics that qualify for CPE credit are determined by the Utah State Board of Accountancy. The rule is listed in detail under the CPA Licensing Act, Section R156-26-303B, Continuing Professional Education (CPE). Through an agreement with DOPL, the UACPA is the Utah CPE Registry. CPE Approval Applications will be reviewed and returned within 7 business days of submission.
Is pre-approval necessary for all courses?
Pre-approval is not mandatory, but is a highly recommended option for providers of CPE courses and individuals attending courses without formal approval.
How do I determine if a particular course qualifies for credit?
The UACPA maintains a database of courses approved by the CPE Approval Committee, which is available by calling (801) 466-8022.
Must I have an approval number for every course I attend?
DOPL requests, but does not require, inclusion of the course approval number on the CPE reporting form. The CPE reporting form is sent at the end of the reporting period by DOPL and is due in January of every even numbered year. Upon audit of a CPE reporting form, the content of courses with a qualifying approval number will not be questioned although you will be required to provide proof of attendance.
Does the UACPA have a CPE requirement for membership?
No, however the AICPA and “yellow book” do have CPE requirements. For more information visit their websites:
AICPA - www.aicpa.org
Yellow Book - www.gao.gov