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Ethics Requirement
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Beginning with the current reporting period (January 1, 2019 through December 31, 2020), 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.

What classes are available to fulfill the new ethics requirement? 

For the three hours of ethics, you can take any general ethics course that is approved for Utah CPE credit. We do offer a variety of webinars that qualify for those ethics credits as well.  

View the classes on ethics here.

For the one hour of Utah Laws and Rules, the UACPA has created a webinar to fulfill this. This webinar is free to UACPA members and is $100 for nonmembers. For nonmembers, you will need to create a profile to take the webinar.

Proceed to Utah Laws & Rules Webinar here. 

What is the new ethics requirement in Utah? 

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.

What classes can I take to fulfill this new requirement?
The UACPA will produce a webinar that will meet the requirements of the Utah Laws and Rules that will be available on our website and free to members. UACPA conferences typically have an ethics breakout or section as well. You can also register for other ethics courses at

If I'm licensed in another state, do I have to take the Ethics course?
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 new ethics requirement.

How do I report my CPE with the new requirement?

CPE for the December 31, 2019 reporting cycle will be due by December 31, 2020 to the Department of Occupational and Professional Licensing. The form will ask that you to report on the ethics courses you took during the cycle.

How do I know if the course I am taking qualifies for the Utah Ethics requirement?
Preapproved classes will be listed here. If your class is not listed there, you can submit an application to the Utah CPE Registry through CPE Approval Applications will be reviewed and returned within 7 business days of submission.

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