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.
In order to maintain a Utah license, CPAs must obtain 80 hours of Continuing Professional Education during a two-calendar year period. Which must include at least one hour of education on the Utah Certified Public Accountant Licensing Act with its accompanying rules and at least three hours of ethics education. The current reporting period runs January 1, 2021 to December 31, 2022.
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.
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.
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.
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.
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.
Pre-approval is not mandatory, but is a highly recommended option for providers of CPE courses and individuals attending courses without formal approval.
The UACPA maintains a database of courses approved by the CPE Approval Committee, which is available by calling (801) 466-8022.
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 December 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.
CPE credit is granted to instructors for the double the hours that participants received per their certificate. For published articles, books or CPE programs, a copy of the publication must be submitted as well as a statement from the writer supporting the number of CPE hours claims as well as the name and contact information of the publisher or independent reviewer.
Frequently Asked Questions about the Ethics requirement
The language of R156-26a-303b(2)(a) states: The 80 hours shall include at least one hour of education on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rule and at least three hours of ethics education which shall cover one or more of the following areas: The AICPA Code of Professional Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics.
The UACPA has created a webinar to meet the requirements of the Utah Laws and Rules. UACPA conferences typically have an ethics breakout or section as well. You can also register for other ethics courses here.
If you are licensed in another state you must comply with your state's ethics requirements. Should you chose to also be licensed in the state of Utah, you will be required to comply with the ethics requirement.
When submitting hours to the Department of Occupational and Professional Licensing (DOPL), the form will ask that you to report on the ethics courses you took during the reporting cycle.