Utah CPA Requirements

Utah Requirements & Education Options

General Requirement

Applicants must be of good moral character.

Residency Requirement: Utah residency is required to sit for the CPA Exam. U.S. citizenship is not required.

An examination candidate who passes all sections of the CPA Exam must meet Utah’s education and experience requirements before applying for licensure.

Education Requirement

An applicant must complete a bachelor’s degree, a master’s degree, or its equivalent from an accredited institution with a concentration in accounting or business.

Applicants must meet 1 of the following 2 options:

Option 1: Earn a bachelor’s degree or higher from an accredited institution and complete 150 semester hours of college education with a concentration in accounting or business, and complete 1 year of acceptable full-time accounting experience or the equivalent.

Option 2: Earn a bachelor’s degree or higher from an accredited institution and complete at least 120 semester hours of college education with a concentration in accounting or business, and complete 2 years of acceptable full-time accounting experience or the equivalent.

Legislative Update: Utah Alternative Licensure Pathway

Effective July 1, 2026, Utah will adopt an alternative pathway to CPA licensure, allowing candidates with 120 semester hours of education to qualify with 2 years of relevant accounting experience, while maintaining the traditional 150-semester-hour pathway with 1 year of experience. Applicants should review the National Association of State Boards of Accountancy (NASBA) and the Utah Board of Accountancy for complete rule details and guidance.

A transcript from a post-secondary educational institution located outside the United States shall be certified by the NASBA International Evaluation Service (NIES) or a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc.