CPA Pathways FAQ

The 2025 legislature opened another path to CPA licensure requirements with S.B. 15, allowing candidates to qualify with a bachelor's degree, two years of professional expereicne, and the CPA Exam, while removing the 150-hour credit requirement.  

The new law takes effect July 1, 2026. 

You can work towards a master's in accounting OR, if you meet the coursework requirement, you are eligible to schedule to sit for the Exam.

Also, you may take the CPA Exam while you are in your master's program.

The current rules apply for steps to licensure before July 1, 2026. We will update the UACPA website once we have more information.

If you graduated with your degree in accounting, you qualify to sit for the exam as the degree meets the current 120-hour requirement to sit.  Beginning July 1, 2026, you may sit for the exam if you demonstrate at least a bachelor’s degree or the equivalent as described in 58-26a-302.  

Under the new statute, a CPA candidate that graduates with a bachelor's degree in accounting will be required to have two years work experience under a currently licensed CPA.
 

These are the current rules for education through July 1, 2026. We will update Rule once it has been passed.

R156-26a-302a. Qualifications for CPA Licensure - Education Requirements.

(1) Under Subsection 58-26a-302(1)(c), an applicant shall submit transcripts showing completion of course work consisting of a minimum of 150 semester hours or 225 quarter hours, and one of the following:

(a) a graduate degree in accounting or taxation from a nationally accredited education program;

(b) a Master of Business Administration degree from a nationally accredited education program that includes no less than:

(i) 24 semester hours or 36 quarter hours in upper-division or graduate-level accounting courses covering at least one course in each of the following subjects, with one hour of credit counted for one hour of upper-division course work, and 1.6 hours of credit counted for one hour of graduate-level course work:

(A) financial accounting;

(B) auditing;

(C) taxation;

(D) managerial or cost accounting;

(E) accounting information systems or data analytics; or

(ii) 12 semester hours or 18 quarter hours in graduate-level accounting courses covering the following subjects:

(A) financial accounting;

(B) auditing;

(C) taxation;

(D) managerial or cost accounting; and

(E) accounting information systems or data analytics;

(c) a baccalaureate degree in business or accounting from a nationally accredited education program that includes no less than:

(i) 24 semester hours or 36 quarter hours in non-duplicative upper-division or graduate-level accounting courses covering at least one course in each of the following subjects, with one hour of credit counted for one hour of upper-division course work and 1.6 hours of credit counted for one hour of graduate-level course work:

(A) financial accounting;

(B) auditing;

(C) taxation;

(D) managerial or cost accounting; and

(E) accounting information systems or data analytics; and

(ii) 30 additional semester hours or 45 quarter hours in upper-division or graduate-level accounting and business courses, with one hour of credit counted for one hour of upper-division course work, and 1.6 hours of credit counted for one hour of graduate-level course work; or

(d) a baccalaureate or graduate degree from a regionally accredited education program that includes no less than:

(i) 24 semester hours or 36 quarter hours in non-duplicative upper-division or graduate-level accounting courses, with a minimum of two semester hours or three quarter hours in each of the following subjects, and with one hour of credit counted for one hour of upper-division course work and 1.6 hours of credit for one hour of graduate-level course work:

(A) financial accounting;

(B) auditing;

(C) taxation;

(D) managerial or cost accounting; and

(E) accounting information systems or data analytics; and

(ii) 24 semester hours or 36 quarter hours in non-accounting business or related courses with a minimum of two semester hours or three quarter hours in each of the following subjects:

(A) business law;

(B) information systems;

(C) economics;

(D) business ethics;

(E) finance;

(F) statistics or quantitative methods;

(G) written and oral business communications; and

(H) business administration such as marketing, operations, management, policy, or organizational behavior; and

(iii) 30 additional semester hours or 45 quarter hours in upper-division or graduate-level accounting and business courses, with one hour of credit counted for one hour of upper-division course work, and 1.6 hours of credit for one hour of graduate-level course work.

(2) The Division in collaboration with the Board or the Education Advisory Committee may accept a baccalaureate degree in business or accounting from an education program that is not nationally accredited or regionally accredited if the applicant:

(a)(i) has obtained a graduate degree in accounting or taxation or a Master of Business Administration from a nationally accredited education program; and

(ii) meets the requirements in Subsection R156-26a-302a(1)(b)(i) or (ii); or

(b)(i) has obtained a graduate degree in accounting, taxation, or a Master of Business Administration from a regionally accredited education program; and

(ii) meets the requirements in Subsection R156-26a-302a(1)(d).

(3) The Division in collaboration with the Board or the Education Advisory Committee may make a written finding for cause that a particular accredited institution or program is not acceptable.

(4) The Division in collaboration with the Board or the Education Advisory Committee may accept education of a person who is or has been licensed as a certified public accountant or equivalent designation in a jurisdiction outside of the United States, if the applicant has obtained from NASBA verification of compliance with the terms of a current Mutual Recognition Agreement between that jurisdiction and the International Qualifications Appraisal Board of NASBA

Work experience should meet the following criteria:

• Duration and Hours: If you have a bachelor's, you need 2 years of accounting experience. If you are licensing with a master's, you need 1 year of accounting experience. One year work experience is defined as 2000 hours.
• Supervision: The experience must be gained under the direct supervision and oversight of a licensed CPA who holds and active and unrestricted license.
• Scope of work: The work must involve the use of skills generally accepted in the profession.
• Verification: The supervising CPA must verify your work experience by completing and submitting a form on the application detailing the nature of the tasks performed and the duration of your employment.

The CPA you worked under will need to sign off on this page of the application.

Scenario 1: Bachelors in Accounting + Sit for the Exam + 2 years work experience under a currently licensed CPA + Ethics Exam + Utah Laws & Rules = Apply for licensure after July 1, 2026.

Scenario 2: Bachelors Degree + Masters in Accounting + CPA Exam  + 1 year of experience under a currently licensed CPA + Ethics + Utah Laws = Apply for licensure Anytime

Scenario 3: Bachelors degree + education requirements to sit for the Exam + 2 years work experience  = apply for licensure after July 1, 2026

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