Steps to Become a CPA
This step-by-step guide is for individuals licensing in Utah. For additional information about sitting for the Exam, this guide from NASBA covers everything you need to know.
What is the education requirement to become a CPA?
- Option 1- Bachelors in Accounting + 4,000 hours (or 2 years) work experience under a currently licensed CPA
- Option 2 - Bachelors Degree + Masters in Accounting + 2,000 hours (or 1 year) work experience under a currently licensed CPA
- Option 3 - Bachelors degree + education requirements to sit for the Exam + 2 years work experience
How do I know if my education qualifies for me to sit for the CPA Exam?
Education Requirements (current as of July 8, 2026) are listed on R156-26a-302a.
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R156-26a-302a. Qualifications for CPA Licensure - Education Requirements.
(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 masters 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.
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You can see the education requirements for eligibility on the NASBA website. If you would like to verify your qualification, you can submit an Advisory Evaluation via NASBA's CPA Examination Services (CPAES). After creating a profile on the NASBA Candidate Portal, you can request official transcripts from all colleges/universities you attended to be sent directly to NASBA CPAES and submit a formal exam application. NASBA usually completes the evaluation within 2 to 4 weeks.
$$$: If you attend a four year public university in Utah, you will most likely spend between $25,000- $60,000 on tuition.
What is the CPA Exam?
The CPA Exam is the national standard test everyone must pass to obtain a CPA license. There are four parts to the exam, three that are required for everyone: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). Candidates must choose one discipline section in Business Analysis and Reporting (BAR), Information Systems and Control (ISC), or Tax Compliance and Planning (TCP). Each section is taken separately, and you must pass all parts of the CPA exam within a 30-month period, beginning upon passage of the first Exam.
The National Association of State Boards of Accountancy (NASBA) is the administering body for the CPA Exam. A first time application must be completed by applicants who have never applied to sit for the exam in Utah or who have previously applied and were denied as ineligible or incomplete.
Send your official college transcripts as soon as they are available to help avoid delays. NASBA will not review your application until official transcripts are received.
You will only be able to apply for one sections at one time.
CPA Portal
As of August 29, 2023, there is a new system to assist candidates in the Exam process. Watch this video to learn about the CPA Portal.
When can I take the Exams?
In response to numerous candidate requests, NASBA has announced that Continuous Testing for CPA Exam candidates will begin July 1, 2020. Under the new Continuous Testing model, candidates will have the ability to take the Exam year-round, without restriction, other than waiting to receive scores from prior attempts of the same section or when there is a major change to the Exam.
Where are the testing centers in Utah?
There are four Prometric testing centers in Utah. Two in Salt Lake City, one in Utah County and the last in St. George.
Salt Lake City testing centers
201 S. 1460 E.
Salt Lake City, UT 84112
5500 S. Redwood Rd.
Salt Lake City, UT 84123
Utah County testing center
St. George testing center
46 S. 1000 E.
St. George, UT 84770
How much does it cost to take the Exams?
All first-time applications are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, we recommend that you only apply for a section if you are ready to take it within the next nine months.
| Education Evaluation Application Fee | $96.00 |
| Examination Fees | |
| Auditing and Attestation (AUD) | $344.80 |
| Financial Accounting and Reporting (FAR) | $344.80 |
| Regulation (REG) | $344.80 |
| Discipline Sections (Choose One): BAR: Business Analysis and Reporting, ISC: Information Systems and Control, or TCP: Tax Compliance and Planning | $344.80 |
Total cost = $1,379.20
Hint: There is no one right way to prepare to sit for the CPA Exam. You have completed 15 years of schooling and know what works for you. Speak with your peers and those that have come before you. Get different input on what worked for others and create your own study plan.
If you decide to register for a paid review course, check out the Student Resources for exclusive discounts for UACPA Student Affiliates.
CPA Exam practice tests
Sign up to take the Virtual Mock CPA Exam through the UACPA.
Take the AUD, FAR, REG, ISC, BAR, and TCP practice tests.
Once your application has been processed, it's determined that you are eligible to take the exam, and have paid your fees, you will receive a Notice to Schedule (NTS) from NASBA. One NTS will be sent to you listing the section(s) of the exam that you are approved to take. You may now contact Prometric, the CPA Exam testing organization, to begin the scheduling process.
After you schedule your exam there can be fees to reschedule or cancel your appointment.
What should you take to the exam?
1- Notice to Schedule (NTS)
2- Two forms of ID. One must be a driver's license or passport, the other can be a debit or credit card. Social security cards are not accepted.
* Your name on the NTS must match exactly the name on the ID you bring to the exam.
Hint: When you apply to take the exam, choose to receive your NTS via email to speed up the process. Otherwise, the NTS will be mailed to you.
The AICPA Ethics Exam is an "open book" self-study exam that can be purchased directly from the UACPA. You must submit your answers to the AICPA before the expiration date noted on your particular exam — usually one year after purchase. Your passing score, however, will not expire.
Hint:The Ethics Exam may be taken at any point in the process being described in these steps. You do not have to wait until you finish your education or experience.
$$$: You can purchase the Ethics Exam directly from the UACPA for $225.
Provexam administers the Utah Law & Rules Exam. You can take it at one of their testing centers or online via their remote proctoring platform. There is a one-hour time limit for the 35 multiple-choice questions. Your score must be 75% or higher (26 answers must be correct).
More information is available here and at www.provexam.com You can also call them at 801-773-4455.
- For out-of-State Testing: Contact Prov directly to make testing arrangements. The phone number is 877-228-3926.
- For At-Home Testing: You also have the option of using an on-line proctoring test platform known as Examroom.
- Prov will electronically send the results of your exam directly to DOPL.
Study Resources (The following documents are permitted at the testing center.)
General Rule of the Division of Occupational and Professional Licensing, R156-1
Certified Public Accountant Licensing Act, 58-26a
Certified Public Accountant Licensing Act Rule, R156-26a
Hint: Although the test is open book, it is timed. You should read through the materials at least once and highlight important sections so that you can easily find and refer to them during the exam.
Additional questions about licensure can be found on the DOPL website here.
$$$: It will cost $78 to take the Utah Laws & Rules Exam.
You must obtain 2000 or 4000 hours, roughly equivalent to one or two years of “Accounting Experience,” prior to applying for your license. "Accounting Experience" means applying accounting and auditing skills and principles, under the direct supervision of a current CPA, that are taught as a part of the education qualifying a person for licensure and generally accepted by the profession, under the supervision of a licensed certified public accountant.
Hint: "Accounting Experience" may be obtained before or after the education requirement is met. Internships and part-time jobs may count toward the experience requirement. Have the CPA you worked for sign the required paperwork before you leave — collecting it later can be difficult. Most often, individuals are obtaining their "Accounting Experience" while studying to sit for the exam.
Wow! That was a lot of work, but you've finally made it! The final step is to make application to the State of Utah Department of Professional Licensing for your CPA License. Now just sit back and wait for that certificate to arrive and plan on joining us at our Annual CPA Inauguration!
$$$: The application fee for CPA Licensure is $85.00.
You will need to renew your license through DOPL every odd-numbered year. You are required to earn 80 hours of CPE, including 3 hours of ethics and 1 hour of Utah Laws & Rules. You do not need to submit any CPE or renew for the period in which you received your license.
Find answers to any of your other licensure questions in our FAQ.
$$$: Biennial License Renewal is $63.00.