Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Utah Division of Professional Licensing (Accountancy) licenses CPAs in Utah. Its rules and forms are the authority for everything on this page.
Utah CPAs complete 80 CPE hours in each two-year cycle ending December 31 of an even-numbered year, including 3 ethics hours and 1 hour on Utah CPA law and rules.
Sources: law.cornell.edu/regulations/utah/Utah-Admin-Code-R156-26a-303b, uacpa.org/cpefaq, uacpa.org/lawsandrules
Utah CPA licenses renew on a two-year cycle. The renewal and CPE reporting deadline is December 31 of even-numbered years.
Sources: law.cornell.edu/regulations/utah/Utah-Admin-Code-R156-26a-303c, law.cornell.edu/regulations/utah/Utah-Admin-Code-R156-26a-303b, uacpa.org/cpefaq
Utah sets no credit-hour total for the exam or licensure. Licensure takes a bachelor's degree, the CPA Exam, the AICPA ethics exam, the Utah Laws and Rules exam and one or two years of supervised experience depending on education.
Sources: nasba.org/licensure/nasbalicensing/utah, nasba.org/exams/cpaexam/utah, uacpa.org/steps, uacpa.org/licensingfaq, cfodive.com/news/utah-becomes-third-state-new-cpa-licensure-paths/743651
Utah CPAs complete 80 CPE hours in each two-year cycle ending December 31 of an even-numbered year, including 3 ethics hours and 1 hour on Utah CPA law and rules. At least three hours of ethics covering the AICPA Code of Professional Conduct, case-based instruction, ethical dilemmas in accounting or business ethics, plus at least one hour on the Utah CPA Licensing Act (Title 58, Chapter 26a) and rule R156-26a. Excess hours carried into the next period count only as general CPE. The 3 ethics hours and 1 Utah-law hour must be earned in each period. The Board can waive the requirement or grant an extension for a medical condition confirmed by a qualified health care provider (Utah Code 58-26a-304(4)).
The period runs January 1 of an odd year through December 31 of the next even year (current period: 2025-2026). No CPE is due at the first renewal after initial licensure. Hours are reported through NASBA's CPE Audit Service. A licensee short on hours cannot renew until the hours are completed and reported.
Utah CPA licenses renew on a two-year cycle. The renewal and CPE reporting deadline is December 31 of even-numbered years. Biennial, ending December 31 of even-numbered years. December 31 of even-numbered years.
To sit: 24 semester hours (36 quarter hours) of upper-division or graduate accounting covering financial accounting, auditing, taxation, managerial or cost accounting, and accounting information systems or data analytics, plus 12 semester hours (18 quarter hours) of business coursework. For licensure: a bachelor's or higher degree with a major in accounting or taxation, or a degree with that accounting and business coursework. SB 15 (2025) removed the 150- and 120-hour references from the statute. Under the requirements in force from July 1, 2026, a master's in accounting shortens the experience requirement to one year instead of meeting a 150-hour total.
Bachelor's in accounting: 4,000 hours (two years). Bachelor's plus a master's in accounting: 2,000 hours (one year). Bachelor's plus the coursework to sit for the exam: two years. Experience is supervised by a currently licensed CPA, who signs the verification form, and can come before or after the education.
Applicants pass the AICPA Professional Ethics exam and the Utah Laws and Rules exam (35 questions, 75% to pass). All four CPA Exam sections must be passed within 30 months.
CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.
