Utah CPA Requirements

Utah State Requirements & Education Options

General Requirement

Applicant must show evidence of good moral character.

Applicant must submit to an interview by the Utah State Board, if requested, for the purpose of examining the Applicant’s competence and qualifications for licensure.

Education Requirement

According to R156-26a-302a, (1) An applicant shall complete a minimum of 150 semester hours (225 quarter hours), and one of the following:

(a) a graduate degree in accounting or taxation from an institution whose business education is accredited by an accrediting body accepted by the Board;

(b) a Master of Business Administration degree from an institution whose business education program is accredited by an accrediting body accepted by the Board and which includes no less than:
(i)24 semester hours (36 quarter hours) in upper division or graduate level accounting courses covering the subjects of (A) financial accounting; (B) auditing;(C) taxation; and (D) management accounting;
(ii) 15 semester hours (23 quarter hours) graduate level accounting courses covering the subjects of (A) financial accounting; (B) auditing; (C) taxation; and (D) management accounting; or
(iii) an equivalent combination of graduate and upper division accounting courses covering the subjects of financial accounting, auditing, taxation, and management accounting, with one hour of graduate level course work being equivalent to 1.6 hours of upper division course work;

(c) a baccalaureate degree in business or accounting from an institution whose business education program is accredited by an accrediting body accepted by the Board, and which includes no less than:
(i) 24 semester hours (36 quarter hours) in upper division or graduate level accounting courses covering at least one course in each of the subjects of (A) financial accounting; (B) auditing; (C) taxation; and (D) management accounting; and
(ii) 30 additional hours in graduate or upper division accounting and business courses; or

(d) A baccalaureate or graduate degree from an institution accredited by a regional accrediting body with no less than:
(i) 24 semester hours (36 quarter hours) in non-accounting business or related courses providing a minimum of two semester hours (three quarter hours) in each of the subjects of (A) business law; (B) computers;(C) economics; (D) business ethics; (E) finance; (F) business statistics and quantitative methods; (G) written and oral business communications; (H) business administration such as marketing, production, management, policy or organizational behavior;
(ii) 24 semester hours (36 quarter hours) in upper division or graduate level accounting courses with a minimum of two semester hours (three quarter hours) in each of the subjects of (A) auditing; (B) finance; (C) managerial or cost; (D) systems; and (E) taxes; and
(iii) 30 additional hours in graduate or upper division accounting and business courses.

(2) The Division in collaboration with the Board or the Education Advisory Committee may accept a baccalaureate degree in business or accounting from an institution not having an accepted accreditation, if the applicant:

(a) has obtained a graduate degree in accounting from an institution whose business education program is accredited by the AACSB or the ACBSP;

(b)(i) has obtained a graduate degree in taxation or a Master of Business Administration from an institution whose business education program is accredited by the AACSB or the ACBSP; and (ii) meets the requirements above in Subsection R156-26a-302a(1)(b)(i), (ii), or (iii); or

(c)(i) has obtained a graduate degree in accounting, taxation, or a Master of Business Administration from an institution accredited by a regional accrediting body; and (ii) meets the requirements above in Subsection R156-26a-302a(1)(d).