Beginning with the 2023 - 2024 reporting period, Utah CPAs will now submit their hours through the new record-keeping system, operated and managed by NASBA through the CPE Audit Service team. This video was recorded from a webinar where Utah CPAs learned how the new system works. Below are answers to some of our most frequently asked questions:
No. However, for the system to show carry forward hours, ALL credits must be entered from the previous reporting period. The Utah Board has approved the use of "dummy" credits to show carry forward hours. For example: Enter a course for 2023-2024 titled 4 carryover credits from 2021-2022.
There is a drop down menu where you can select regulatory ethics and enter your hours for Ethics and Utah Laws & Rules.
The 1 hour of Utah Laws and Rules is included in the 4 hour ethics total, but is listed separately for clarity
when under audit. When you indicate that your course with Regulatory Ethics or Behavioral Ethics contains
the 1-hour of Utah Laws and Rules content, credit will be applied to both the Utah Laws and Rules
requirement as well as the ethics requirement.
Because Utah is not a NASBA state, you can just enter an "E" for "Exempt."
On the CPE Audit Service website, there is a "help" tab at the top of the page once you have logged in.