Utah CPA Requirements

Are you looking to take the CPA Exam as an exam candidate for Utah? Each state or region in the United States has a different set of requirements in order to sit for the test. If you are considering Utah, you should first understand if you meet all of the necessary qualifications including education, residency, and age requirements. Below you will find the appropriate prerequisites, test center locations, exam fees, resources, and contact information to help you better understand all Utah CPA requirements. For example, did you know that in Utah, you can sit for the CPA exam with 135 semester hours in required courses. You must have 150 hours for licensure.

Please note that obtaining a CPA license in UT may require additional qualifications including continuing education or work experience.

The data on this page was last reviewed and updated in January 2019.


CPA Exam Requirements in Utah

Education

  • A Baccalaureate or Graduate degree is required.
  • 135 semester hours is required to sit for exam; 150 semester hours is required for licensure.
  • Additional semester hour requirements. See full education requirements on the Utah Board of Accountancy website.

View Other Utah Education Requirements.

Utah State Requirements & Education Options

To be eligible for the Exam, you must be within 15 hours of meeting the licensure education requirement below, to include the general education, accounting and/or business coursework requirements.

For licensure, you are required to complete 150 semester (225 quarter) hours and one of the following:

  1. A graduate degree in accounting from an institution whose business education program is accredited by the American Assembly of Collegiate Schools of Business (AACSB), or the Association of Collegiate Business Schools and Programs (ACBSP).
  2. A graduate degree in Taxation or a Master of Business Administration degree from an institution whose business education program is accredited by the American Assembly of Collegiate Schools of Business (AACSB), or the Association of Collegiate Business Schools and Programs (ACBSP) and which includes no less than:
    • 24 semester hours (36 quarter hours) in upper-division accounting courses covering the following subjects:
      • financial accounting,
      • auditing,
      • taxation, and management accounting;
    • Or 15 semester hours (23 quarter hours) graduate level accounting courses covering the following subjects:
      • financial accounting,
      • auditing,
      • taxation, and
      • management accounting;
    • Or 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.
  3. A baccalaureate degree in business or accounting and 30 semester hours (45 quarter hours) beyond the requirements for a baccalaureate degree from an institution whose business education program is accredited by the American Assembly of Collegiate Schools of Business (AACSB), or the Association of Collegiate Business Schools and Programs (ACBSP) and which includes no less than:
    • 16 semester hours (24 quarter hours) in upper division accounting courses, which when combined with the accounting courses listed in the Subsection below, have at least one course with a minimum of two semester hours (three quarter hours) each covering the following subjects:
      • financial accounting,
      • auditing,
      • taxation, and
      • management accounting;
    • 12 semester hours (18 quarter hours) in upper-division non-accounting business courses;
    • 12 semester hours (18 quarter hours) in graduate level business or accounting courses; and
    • 10 semester hours (15 quarter hours) of either graduate or upper-division accounting or business courses.
  4. A baccalaureate or graduate degree from an institution accredited by a regional accrediting body with no less than:
    • 30 semester hours (45 quarter hours) in business or related courses providing a minimum of 2 semester hours (3 quarter hours) in each of the following subjects:
      • business law,
      • computers,
      • economics,
      • ethics,
      • finance,
      • statistics and quantitative methods,
      • written and oral communications,
      • business administration such as marketing, production, management, policy or organizational behavior;
    • 24 semester hours (36 quarter hours) in upper division accounting courses with a minimum of two semester hours (three quarter hours) in each of the following subjects:
      • auditing,
      • finance,
      • managerial or cost,
      • systems,
      • taxes;
    • 30 semester hours (45 quarter hours) beyond the requirements for a baccalaureate degree of additional business related course work including not less than: 8 semester hours (12 quarter hours) in graduate accounting courses,
    • 12 semester hours (18 quarter hours) in graduate accounting or graduate business courses; and 10 semester hours (15 quarter hours) of additional business related hours shall be taken in upper division undergraduate or graduate level courses.

Residency

US citizenship is not required.
Utah residency is not required.

Age

NO Age Requirements.

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Initial Application Fee: $145.00
Audit: $208.40
Financial: $208.40
Regulation: $208.40
Business: $208.40
Total: $978.60

*Registration fee for re-examination depends on the number of parts you are retaking.

Contact Information:
Utah Board of Accountancy
Email: rbarkdull@utah.gov
Phone: 801-530-6628
Address:

PO Box 146741
Salt Lake City, Utah 84114

CPA License Requirements in Utah

Education

Continuing education is required.

Work Experience

Work experience is required.

Other Qualification

Social Security Number is required.
Pass the AICPA Ethics Exam.

Getting your CPA license in Utah can mean that additional requirements must be met. Since fees, requirements, and rules may change on a frequent basis, we highly recommend contacting the Utah State Board of Accountancy for complete licensing information.


Links and Resources:

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