Utah CPA Licensing FAQ
Below you will find answers to all the questions you have ever had about getting licensed as a CPA in the state of Utah. Questions are organized by topic. If you don't see an answer to your question, send us a line at mail@uacpa.org, and we'll get right on it!
Routes to Licensure
Scenario 1: Bachelors in Accounting + Sit for the Exam + 4,000 hours (or 2 years) work experience under a currently licensed CPA + Ethics Exam + Utah Laws & Rules
Scenario 2: Bachelors Degree + Masters in Accounting + CPA Exam + 2,000 hours (or 1 year) work experience under a currently licensed CPA + Ethics + Utah Laws
Scenario 3: Bachelors degree + education requirements to sit for the Exam + 2 years work experience
A: The NASBA (National Association of State Boards of Accountancy) offers an Academic Credential Evaluation as an optional service for students looking to confirm their credits and qualifications. You must create a user account on NASBA's CPA Portal to begin the Advisory Evaluation process.
Note: New Candidates must submit an Eligibility Application through the CPA portal to determine their eligibility for the CPA Examination. Log into your account and click “Apply Now” to start the Eligibility Evaluation Application.
A: Yes, but you would need to obtain an Education Evaluation through NASBA. If any further classes are required, NASBA will let you know.
These resources will help you find out if you qualify:
- Utah - NASBA - Create a profile on portal and submit your transcript for review.
- C58-26a 1800010118000101 - this section indicates the additional pathway
- Utah Office of Administrative Rules - these sections apply to the education requirements to sit for the Exam and license; you may have to take a couple of classes
Required Education. From Rule – R156-26a-7:
(7) "Business Coursework Requirements" as used in Subsection R156-26a-302a(1)(b) means 12 semester or 18 quarter Academic Units in business-related coursework that:
(a) may be earned through lower division, upper division, or post graduate-level coursework;
(b) cannot be used to satisfy the Accounting Coursework Requirements under Subsection R156-26a-102(2); and
(c) focuses on business-related concepts, regardless of course name, including coursework in:
(i) accounting, subject to Subsection R156-26a-102(3)(b);
(ii) business administration;
(iii) business communications;
(iv) business ethics;
(v) business law;
(vi) business logistics and supply chain management;
(vii) business leadership and management;
(viii) business project management;
(ix) business information systems;
(x) economics;
(xi) finance;
(xii) human resources;
(xiii) introduction to financial or managerial accounting;
(xiv) marketing;
(xv) statistics and quantitative methods; or
(xvi) taxation.
Education Requirements. R156-26a-302a.
(1) Under Subsection 58-26a-302(1)(c), an applicant shall submit certified transcripts from a nationally accredited or regionally accredited institution showing completion of the educational requirements under Subsection 58-26a-302(1)(c)(i).
(a) An applicant who has completed a bachelors or master’s program with a major in accounting or taxation shall be deemed to have met the education requirements of Subsection 58-26a-302(1)(c)(i).
(b) An applicant who has completed a bachelors, masters or other equivalent program with a major in any area of study other than accounting shall be deemed to have met the education requirements of Subsection 58-26a-302(1)(c)(i) if the submitted transcript shows successful completion of all Accounting Coursework Requirements under Subsection R156-26a-102(2) and Business Coursework Requirements under Subsection R156-26a-102(4).
(c) An applicant may complete the Accounting Coursework Requirements and Business Coursework Requirements as part of the bachelors, masters or other equivalent degree described or in addition to applicant's bachelors masters or other equivalent degree.
(2) An applicant may request that the Division in collaboration with the Board or the Education Advisory Committee review the applicant's degree from an education program that is not nationally accredited or regionally accredited to determine the degree's equivalency to the educational requirement of Subsection R156-26a-302a(1).
(3) The Division, in collaboration with the Board or the Education Advisory Committee may accept an applicant's education if the applicant:
(a) is licensed or was licensed as a certified public accountant in the United States under Subsection 58-26a-302(2)(a); or
(b) obtained:
(i) licensure equivalent to Subsection 58-26a-302(2)(a) in a jurisdiction outside of the United States; and
(ii) submits a verification from NASBA showing compliance with the terms of a current Mutual Recognition Agreement between the jurisdiction described in Subsection 302(3)(b)(i) and the International Qualifications Appraisal Board of NASBA.
(4) The Division in collaboration with the Board or the Education Advisory Committee may make a written finding for cause that a particular nationally accredited, regionally accredited, or non-accredited institution or program is not acceptable.
(5) Under Subsection 58-26a-306(1)(c), the Board designates CPAES as the organization that shall determine if an applicant has met the education requirements and is approved to sit for the AICPA Uniform CPA Examination. If an applicant disputes CPAES's determination, the Board shall make the final determination.
Experience Requirements. R156-26a-302b.
(1) An applicant under Subsection 58-26a-302(1)(d) shall submit evidence of two years of accounting experience meeting the requirements of Subsection 58-26a-102(9).
(2) A post graduate degree may be substituted for one year of experience under Subsection R156-26a-302b(1).
(3) An applicant by endorsement under Subsection 58-26a-302(2) shall submit evidence that the applicant:
(a) is licensed as a certified public accountant in the United States; or
(b) has obtained:
(i) licensure equivalent to Subsection R156-26a-302b(1) in a jurisdiction outside of the United States; and
(ii) a verification from NASBA showing compliance with the terms of a current Mutual Recognition Agreement between the jurisdiction in Subsection R156-26a-302b(2)(a) and the International Qualifications Appraisal Board of NASBA.
Exam Requirements. R156-26a-302c.
This section describes the qualifications required by an applicant before taking the qualifying examination under Subsection 58-26-302(1)(e).
(1) Under Subsection 58-26a-306(1)(a), the form of application approved by the Division is the application that CPAES requires to sit for the AICPA Uniform CPA Examination.
(2) Under Subsection 58-26a-306(1)(b), the fee is the fee charged by CPAES. No additional fee is due to the Division.
(3) Under 306(1)(c), an applicant shall submit a certified transcript showing:
(a) completion of a bachelors, masters, or higher degree with a major in accounting or taxation; or
(b) completion of:
(i) the Accounting Coursework Requirements described in Subsection R156-26a-102(2); and
(ii) the Business Coursework Requirements described in Subsection R156-26a-102(4).
(c) an applicant may fulfill any Accounting Coursework Requirements or Business Coursework Requirements as:
(i) part of a degree program;
(ii) separate from a degree program through a nationally accredited or regionally accredited institution; or
(iii) through an institution deemed equivalent to a nationally or regionally accredited institution under Subsection R156-26a-302a(2)
A: To qualify to sit for the Exam while pursuing an MBA, you will need to make sure you take enough accounting-related classes in your coursework. It's a good idea to talk with your counselor and review the requirements for licensure outlined on NASBA's website. Your counselor can help you make sure you're taking the correct classes to qualify. NASBA is the entity that approves the CPA Exam application.
If the candidate has an undergraduate degree in accounting, they automatically qualify to sit for the Exam, regardless of whether they are pursuing a graduate degree.
A: No, SB15 passed in the 2025 legislative session, created an additional pathway to become licensed as a CPA in the state of Utah. A CPA candidate may now qualify to become a CPA if they show successful completion of a bachelor’s degree or a master’s degree in accounting at a college or university approved by the board; or at least a bachelor’s degree with a concentration in accounting and business as the division defines by rule the division makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act at a college or university the board approves.
A: Yes, provided your foreign Master's degree undergoes a formal credential evaluation. NASBA has a service for evaluating foreign education credits.
Basics of Getting Licensed in Utah
A: You must pass all four sections of the Uniform CPA Exam within a rolling 30-month period. This period begins on the date when the first exam score is released. If all sections are not passed within this timeframe, any section passed outside the 30-month window will expire and must be retaken.
A: There is no longer a requirement for hours, just required coursework that you would obtain with a bachelor's or master's degree. You can see the course requirements on the NASBA website.
A: You can sit for the Exam once you have received your bachelor's in accounting at a qualified university or can show that you've taken the qualifying classes in your undergraduate in something other than accounting.
Rule 26a: Certified Public Accountant Licensing Act Rule
A: Yes! Once you pass all four sections of the CPA Exam in any state, you are set for life. You can use those scores to license in any state. However, each state will have its own set of unique additional requirements to license. For example, Utah requires you to pass an AICPA ethics exam, a Utah laws and rules test, and complete 2000 hours of accounting-related experience under the supervision of a CPA. You can find more information on that on the DOPL's website. The DOPL is the entity that will grant you a Utah CPA license.
A: They can sign off on your hours as part of the application process as she would have been a CPA at the time of your work experience.
A: Yes. You will need to get each CPA supervising you to sign off on the number of hours you worked with them. We suggest printing off the form from the DOPL and getting them to sign it when you leave so you don't have to go back and get them to sign it later. The form can be accessed on page three of the application here.
A: The short answer is no, there is not a list of specific subjects you must cover in your experience hours. You can have your 2000 hours with any "accounting experience." The exact verbiage on the application for CPA licensure in the state of Utah is as follows: “'Accounting Experience' means applying accounting and auditing skills and principles that are taught as a part of the professional education qualifying a person for licensure under UCA 58- 26a and generally accepted by the profession while under the supervision of a licensed certified public accountant."
A: You can complete your 2,000 or 4,000 accounting experience hours at any time as long as the CPAs you worked under are willing to sign off on those hours. There is no specific window in which you must obtain those hours relative to when you pass the CPA Exam.
Schools and Programs in Utah for Obtaining a CPA License
A: Yes. WGU's college of business programs are accredited by the ACBSP. As it says on their website: The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Utah. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure. For more information, click here.
A: University of Phoenix is accredited by the ACBSP and offers an MBA with a concentration in accounting. According to their website, "some of our degree offerings are aligned with materials on the CPA exam." We suggest double checking with them before you start to make sure you are taking the correct courses to qualify to sit for the exam in Utah.
A: All eight of Utah's universities have good accounting programs that are placing 96% of graduates. As far as online courses, SUU's program is a great course that can be taken all online. Most of the other universities do provide online options, but they will require some class time.
A: The CPA designation opens up many opportunities as far as a career paths. If you're already involved in a financial roll in your organization, your CPA license will enable you to move further along the corporate ladder at a much quicker pace. You've probably heard that accounting is the language of business. If you understand accounting, you can do about anything with it. We have members that are in public practice, industry, comedy, non-profit, government, music, etc - you can do anything!
A: Sometimes we've had to go before the State Board of Accountancy with regards to individual classes at universities that aren't certified for NASBA requirements. As a state we can override that. If this is your situation, send us a note at mail@uacpa.org with more information.
Licensure Updates: Lapsed and Emeritus Status
Your license will need to be reinstated to continue practicing. You will need to fill out this form to reinstate your license. Read more about reinstating your CPA license.
Emeritus status is for CPAs who are at least 60 years of age as of the renewal date, have a disability or the board finds other good cause for believing that licensee will not return to the practice of public accountancy. Read the qualifications for emeritus status.
You will need to apply for a Utah CPA license through DOPL. You may qualify for licensure endorsement - learn more. You will also need to take the Utah Laws & Rules (administered through PROV) and Utah Ethics Exam (available for purchase here).
Application for Licensure by Endorsement