Utah CPA Requirements

More than 16,000 accountants and auditors work in Utah, where they prepare accounting reports, file corporate tax returns, and evaluate complex financial records.

Earning an accounting degree in Utah prepares graduates for these in-demand jobs. In fact, the Utah Department of Workforce Services projects more job openings for accountants and auditors than any other business occupation.

Certified public accountants (CPAs) in Utah can also expect favorable employment opportunities. Because of their public accounting expertise, CPAs work for major corporations, Big Four accounting firms, and other clients who require complex accounting services.

This guide walks through the Utah CPA requirements to simplify your path to becoming a CPA.

Education Requirements for Becoming a CPA in Utah

You need to meet educational requirements to take the CPA exam and become licensed in Utah. In the Beehive State, CPAs must complete 150 credits to meet the educational requirements for a CPA license.

The Utah Division of Professional Licensing (DOPL) authorizes CPAs. Utah CPAs must meet education, exam, and experience requirements, which can take several years.

Most CPAs meet the requirement with a bachelor's degree comprising 120 credits, a master's degree, a graduate certificate, or additional undergraduate courses. You can also consider an accelerated bachelor's-to-master's accounting program, which awards a bachelor's and a master's degree in less time than it takes to earn the degrees separately.

You can start taking the CPA exam once you've completed 120 credits.

Concentrations, Courses, and Credits

Earning an accounting degree is the easiest way to meet the Utah CPA requirements. However, you can meet the education requirement with other majors, and you don't need a master's to become a CPA.

Whether you hold a master's in accounting or a bachelor's in business administration, you need to show coursework in accounting, auditing, and related fields.

Utah CPAs can meet the requirement in four ways:

1. A graduate degree in accounting or taxation from a business education program accredited by the Association to Advance Collegiate Schools of Business (AACSB) or Accreditation Council for Business Schools and Programs (ACBSP)
2. An MBA from an AACSB- or ACBSP-accredited business education program
3. A bachelor's in business or accounting from an AACSB- or ACBSP-accredited business education program
4. A bachelor's or higher from an institutionally accredited school with coursework in business, economics, finance, and related fields

For candidates without a master's in accounting or taxation, you also need 24 credits of upper-division courses in financial accounting, auditing, taxation, managerial or cost accounting, and accounting information systems or data analytics. Those with a bachelor's degree also need 30 credits in upper-division or graduate business or accounting courses.

The National Association of State Boards of Accountancy (NASBA) offers a Utah eligibility requirements guide with additional information on meeting the education requirements.

Utah Experience Requirements

Utah requires professional experience to become a CPA. You need a minimum of 2,000 hours of accounting experience or roughly one year of full-time work experience.

What kinds of experience meet the requirement? You can count paid work, part-time jobs, or internships as experience, as long as the work demonstrates your accounting and auditing skills. However, you can only use experience earned under the supervision of a licensed CPA. The CPA must sign paperwork stating that you met the requirement.

If you meet the 2,000 hours at multiple sites, you'll submit a Verification of Experience for Licensure as a CPA forms, all signed by a supervisor with a CPA license.

You can complete the 2,000-hour requirement before, during, or after meeting other licensure requirements. That means experience during your accounting degree can count toward the 2,000 hours. The Utah Association of CPAs (UACPA) says that most CPAs meet the experience requirement while studying for the CPA exam.

CPA Exam Requirements

Utah requires passing scores on the four-part Uniform CPA Examination as part of the licensure process. Although the CPA exam is the same in every state, the process for taking the exam varies. This section covers the process in Utah.

For more on the exam, see our CPA exam guide.

Eligibility to Take the Exam

You don't have to meet every Utah CPA requirement to start the CPA exam. However, Utah does set educational requirements for exam eligibility.

Before signing up for the CPA exam, you must meet all education requirements, including upper-division or graduate-level courses. A bachelor's in accounting or a closely related field will likely meet this requirement.

Once you're ready to take the CPA exam, you'll create an account with NASBA. In the CPA Portal, you can submit online applications and payments. You must submit an Education Evaluation Application with transcripts to determine whether you meet the educational requirements to sit for the CPA exam.

In addition to passing the CPA exam, you'll need to take two additional exams in Utah: the American Institute of Certified Public Accountants (AICPA) ethics exam and the Utah CPA laws and rule exam.

Applying for and Scheduling the Exam

Once you have submitted your education evaluation application and NASBA determines that you're eligible to take the CPA exam, you can submit additional applications for each section.

Using the CPA Portal on the NASBA website, submit an Exam Section Application. On this application, list the exam section you want to take. You can take the sections in whatever order you prefer.

Once you have been approved to take the exam section, you will pay a fee and receive a Notice to Schedule (NTS). Use the NTS to schedule your exam with Prometric, which administers the test. Your NTS remains valid for nine months. That means you must schedule and take your exam within that time period.

You can choose from four Prometric testing locations in Utah: two in Salt Lake City, one in Lindon, and one in St. George. If you need to reschedule or cancel your arranged exam date,, you may be subject to a fee.

Utah allows a rolling 30-month window to pass all four sections. If more than 30 months pass, your earliest score will expire and you'll need to retake that section.

After Passing the Exam

After passing the CPA exam, submit your CPA application to the Utah Division of Professional Licensing.

This application includes your documentation of professional experience and official transcripts. The DOPL will automatically receive your results on the Utah CPA law and rules examination. But you will need to provide official documentation of passing scores on the Uniform CPA exam and the AICPA ethics exam. You'll also pay an $85 application fee.

Remember that you'll need to submit your application while your exam scores remain valid. Once you're licensed, you must meet renewal requirements.

Maintaining Licensure

Utah CPAs renew their licenses every two years. CPA licenses expire at the end of even-numbered years. The DOPL will send out a renewal notice at least 60 days before your license expires. You must pay a $63 renewal fee.

The renewal process includes meeting continuing professional education (CPE) requirements. During the two-year period when your license is valid, you should complete 80 hours of CPE.

At least one hour of CPE must cover Utah's laws and the CPA licensing act rule. At least three hours must cover ethics, including the AICPA code of professional conduct, case-based or real-life situational learning, and ethical dilemmas in accounting or business ethics.

Utah grants CPE for group study, self-study, and in-house training. You can also take or teach accounting classes to meet the requirement. Published articles and books similarly count toward CPA requirements. The UACPA runs a CPA catalog that lists conferences, events, and courses that meet the state's CPE requirements. Utah uses NASBA's CPE Audit Service to track CPE hours.

Questions About CPAs in Utah