To become a CPA in Utah, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with 24 upper-division accounting hours to sit for the exam; a bachelor’s with accounting concentration (plus 2 years experience) or a graduate degree (plus 1 year experience) for licensure under the rules effective 1 July 2026
- Exams: Pass three separate exams – the Uniform CPA Exam, the AICPA Professional Ethics exam, and the Utah Laws and Rules exam
- Experience: 2,000 hours (1 year) under a graduate pathway, or 4,000 hours (2 years) under the bachelor’s pathway, under direct supervision of an active licensed CPA
- International candidates: No residency or SSN required; foreign credential evaluation service acceptable to the Division required; visit the NASBA website for the current accepted services list
- Licensure and CPE: Apply to the Utah Division of Professional Licensing once all three exams and experience are complete; renew biennially on 31 December of even-numbered years with 80 CPE hours including 4 hours of ethics
Utah’s new bachelor’s degree pathway took effect 1 July 2026 (Senate Bill 15).
Governor Spencer Cox signed SB 15 into law in March 2025, making Utah one of the first three US states to pass legislation removing the 150-hour credit requirement as the only route to CPA licensure.
From 1 July 2026, candidates can qualify with a bachelor’s degree with a concentration in accounting and business, plus two years of work experience – without completing 150 semester hours.
The existing graduate degree pathway (bachelor’s plus master’s, with one year of experience) continues alongside it. Statutory references to specific credit hour counts have been removed from Utah law entirely.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Utah CPA requirements: Quick summary
| CPA requirement | Utah |
|---|---|
| Education to sit | Bachelor’s degree + 24 upper-division accounting hours (5 subjects) |
| Education to license | Pathway 1: bachelor’s with accounting concentration; Pathway 2: bachelor’s + master’s |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Ethics exam | AICPA Professional Ethics exam (passing score as required by the Division) |
| State exam | Utah Laws and Rules exam (35 questions, 75% passing) |
| Work experience | 2 years / 4,000 hours (Pathway 1) or 1 year / 2,000 hours (Pathway 2) |
| Credit window | 30 months, rolling from score release date |
| CPE | 80 hours per biennial period, 4 hours ethics (1 hour Utah Laws and Rules) |
| Tier system | One-tier |
| Residency/SSN | Not required |
Utah requires three separate exams for CPA licensure – one of only a handful of states to mandate a state-specific laws and rules exam in addition to the Uniform CPA Exam and the AICPA ethics exam.
The Utah Laws and Rules exam covers Utah-specific accountancy statutes and regulations, consists of 35 questions, and requires a passing grade of 75%.
It is administered separately through Prov Exams (not Prometric) and must be scheduled and passed before applying for the licence.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Utah?
Utah uses the same accounting coursework requirements for sitting the exam and for licensure – the distinction between pathways is the degree level and the length of experience required, not the specific subject areas.
Requirements to sit for the exam
To be eligible to apply for the CPA Exam as a Utah candidate, you must hold a bachelor’s degree or higher from a regionally accredited institution and have completed at least 24 semester (36 quarter) hours of upper-division and graduate level accounting courses covering at least one course in each of the following subjects:
- Financial Accounting
- Auditing
- Taxation
- Managerial or Cost Accounting
- Accounting Information Systems or Data Analytics
Prior to 1 July 2026, Utah also required 120 semester hours minimum to sit. Senate Bill 15 removed this specific credit hour count from Utah statute; the bachelor’s degree itself is now the education floor.
Every two graduate credit hours in accounting are counted at the equivalent of three undergraduate credit hours (1.6 credit conversion rate). Correspondence, CLEP, pass/fail, CPA review courses, and online courses are acceptable when credit is received at a regionally accredited college or university and appears on an official transcript. Community college education is acceptable provided it is transferable to the four-year institution from which you received your degree.
Two licensure pathways (from 1 July 2026, SB 15)
| Utah licensure | Pathway 1 (new from 1 Jul 2026) | Pathway 2 (existing) |
|---|---|---|
| Education | Bachelor’s degree with concentration in accounting and business | Bachelor’s degree plus a master’s or graduate degree in accounting or business |
| Experience | 2 years (4,000 hours) | 1 year (2,000 hours) |
| Available from | 1 July 2026 | Anytime |
Both pathways require passing all three exams: the Uniform CPA Exam, the AICPA Professional Ethics exam, and the Utah Laws and Rules exam. An accounting concentration under Pathway 1 includes the 24 upper-division accounting hours (covering the five required subjects) that already qualified you to sit for the exam, plus the related business coursework.
For candidates who completed 150 hours and wish to apply under the previous rules before 1 July 2026, all four prior education options (graduate accounting degree; MBA with accounting hours; bachelor’s in business/accounting from AACSB/ACBSP plus 30 additional hours; or any bachelor’s with 24 accounting + 24 business + 30 additional hours) remain valid for applications submitted before that date. From 1 July 2026, the two-pathway structure above applies.
For a full breakdown of total CPA exam costs including study materials, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Utah?
Uniform CPA Exam
Utah’s Uniform CPA Exam is administered through NASBA’s CPA Examination Services. Candidates apply via the NASBA CPA Portal. Only one section may be applied for per application, and candidates should apply only when ready to sit within the next six months.
| Detail | Utah |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee per section | $96.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,554.36 ($364.59 × 4 + $96 eval) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Residency required | No |
| SSN required | No |
Official transcripts must be sent directly from each institution to NASBA CPAES. Transfer credits shown on another school’s transcript are not acceptable; a transcript from each institution attended is required. If you completed courses at a campus outside the US for a school located in the US, the transcript must be issued by the US campus registrar.
Prometric test centres in Utah are in Lindon, Murray, and Salt Lake City. Candidates may also sit at any approved Prometric centre outside Utah.
AICPA Professional Ethics exam
The AICPA Professional Ethics: The AICPA’s Comprehensive Course (for Licensure) is required for CPA licensure in Utah. The course is available through the Utah Association of CPAs (UACPA) for $225, or directly through the AICPA. After completing the course, candidates take the accompanying licensing exam. The course expires one year from date of purchase; confirm the current passing score requirement with the Utah Division of Professional Licensing before applying.
Utah Laws and Rules exam
The Utah Laws and Rules exam covers Utah-specific accountancy statutes and administrative rules.
| Detail | Utah Laws and Rules exam |
|---|---|
| Questions | 35 |
| Passing grade | 75% |
| Administrator | Prov Exams (not Prometric) |
| Scheduling | Via the DOPL Division Licensing Exams portal |
| Handbook | Available on the DOPL Resources page |
This exam must be passed before submitting a licence application. It is separate from the CPA Exam and AICPA ethics exam processes and is administered entirely through the Utah Division’s licensing exam system.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Utah?
| Detail | Utah |
|---|---|
| Pathway 1 (bachelor’s) | 2 years = 4,000 hours |
| Pathway 2 (graduate degree) | 1 year = 2,000 hours |
| Supervision | Direct supervision of a licensed CPA with an active, unrestricted licence |
| Scope | Use of skills generally accepted in the accounting profession |
| Verification | Supervising CPA completes and submits verification form on the licence application |
One year of experience is defined as 2,000 hours. Experience must be obtained under the direct supervision and oversight of a CPA with an active, unrestricted Utah licence.
The scope of work must involve the use of accounting skills generally accepted in the profession – the Division reviews the nature of tasks performed and the duration of employment as described by the supervising CPA.
No first-renewal CPE requirement applies to the first biennial renewal after initial licensure.
Licence fees
| Fee | Amount |
|---|---|
| CPA Licence application | $85.00 |
| CPA Licence biennial renewal | $63.00 |
| CPA Firm application | $90.00 |
| CPA Firm biennial renewal | $52.00 |
| Late renewal fee | $20.00 |
| Reinstatement fee | $50.00 |
| Priority application processing (optional) | $75.00 |
What are the CPA ethics requirements in Utah?
Utah requires two ethics-related steps for licensure and one for ongoing CPE:
For initial licensure:
- AICPA Professional Ethics exam (for Licensure) – pass before applying for the licence; confirm the current passing score with the Utah Division before applying
- Utah Laws and Rules exam – 35 questions, 75% passing, administered through Prov Exams – see exam section above
For ongoing CPE:
- 4 hours of ethics per biennial CPE period, of which 1 hour must cover Utah Laws and Rules (included within the 4-hour total, not additional)
The Utah Laws and Rules CPE requirement is separate from the Utah Laws and Rules licensing exam – the exam is a one-time pre-licence requirement; the CPE is an ongoing annual obligation within each biennial renewal cycle.
What are the CPA requirements for international candidates in Utah?
| Detail | Utah |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required | No |
| Foreign credential evaluation | Service acceptable to the Division; visit NASBA website for current accepted services |
Utah imposes no citizenship, residency, or SSN requirement at any stage of the exam or licence application process. For candidates with education completed outside the United States, the Division requires a foreign evaluator service acceptable to them.
The Utah Division’s FAQ directs candidates to the NASBA website for information on currently accepted services. Unlike some states which mandate a specific service (such as NIES only), Utah’s primary sources do not name a required service; confirm the accepted services directly with the Utah Division of Professional Licensing or through the NASBA website before commissioning an evaluation.
Upon completing the evaluation, submit the findings to the Division, which will determine whether any additional requirements need to be met before licensure.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Utah?
| CPE requirement | Detail |
|---|---|
| Hours per biennial period | 80 hours |
| Ethics minimum | 4 hours (of which 1 hour must cover Utah Laws and Rules) |
| Utah Laws and Rules CPE | Included within the 4 ethics hours – not an additional requirement |
| CPE period | 1 January of odd year through 31 December of even year |
| Licence expiry | 31 December of even years |
| Current period | 1 January 2025 – 31 December 2026 |
| Carryover | Up to 40 hours; excess ethics hours count as general hours only in next period |
| CPE tracking | NASBA CPE Audit Service (mandatory since January 2023) |
| First renewal | No CPE requirement at first renewal following initial licensure |
Utah’s biennial CPE period runs from 1 January of each odd year through 31 December of the following even year. Licences expire on 31 December of even-numbered years. The current period (1 January 2025 – 31 December 2026) is the active reporting cycle for CPAs renewing at the end of 2026.
The 4-hour ethics requirement includes 1 hour specifically covering Utah Laws and Rules. When reporting ethics CPE, the NASBA CPE Audit Service lists the Utah Laws and Rules hour separately for clarity during audits, but it counts within the 4-hour total – you need 4 ethics hours in total, not 5. Excess ethics hours carried forward count only as general hours in the next period; the full 4 ethics hours must be re-earned in each renewal cycle.
All CPE is tracked through the NASBA CPE Audit Service, which has been mandatory for Utah CPAs since January 2023. CPAs who are unable to complete CPE due to medical conditions, humanitarian or ecclesiastical service, or extended presence in an area where CPE is not available may apply to the Division for a waiver or extension before the reporting deadline.
FAQs
Not anymore. Senate Bill 15, signed by Governor Cox and effective 1 July 2026, removed the 150-hour credit requirement from Utah statute. From that date, candidates can qualify under the bachelor’s pathway with a degree concentrating in accounting and business plus two years of work experience, without completing 150 semester hours.
The existing graduate degree pathway – bachelor’s plus master’s with one year of experience – continues unchanged. Utah was one of the first three states, alongside Virginia and Ohio, to pass this type of legislation.
Most candidates take 4 to 6 years.
Under the bachelor’s pathway (from 1 July 2026), candidates need 4 years for the degree, 6 to 18 months to pass all four exam sections within the 30-month window, and 2 years of qualifying experience – plus the AICPA ethics exam and the Utah Laws and Rules exam.
The graduate pathway exchanges the second year of experience for a master’s degree, which typically adds 1 to 1.5 years of study but reduces the experience requirement to 1 year, making total timelines roughly comparable.
Utah’s three-exam requirement adds a short but distinct step that most other states do not have.
Yes – CPAs licensed in other US jurisdictions may apply for a Utah licence by endorsement. To check whether you qualify and to review the required documentation, see the Certified Public Accountant Endorsement Map on the Utah Division’s website.
Utah also participates in CPA mobility – use the NASBA Mobility Tool to verify whether a Utah CPA can practise in a specific other state without a separate licence.
Utah has one of the fastest projected growth rates for accountants anywhere in the country, driven by a rapidly expanding technology sector, strong population growth, and increasing corporate relocations to the Salt Lake City and Utah County corridors.
The state has nearly 6,300 CPAs serving over 760 firms, with significant demand across technology, financial services, and professional services. For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
No. Utah imposes no citizenship, residency, or SSN requirement at any stage.
Foreign-educated candidates must have their education and experience evaluated by a foreign evaluator service acceptable to the Utah Division – check the NASBA website or contact the Division directly for the current list of accepted services. Unlike some states that mandate a specific service, Utah does not name one in its primary sources.
Yes, in most cases. Utah is recognised as substantially equivalent under NASBA’s mobility framework, meaning a Utah CPA in good standing can generally practise in other states without a separate licence, provided Utah remains their principal place of business.
Candidates who licence under the new bachelor’s pathway (Pathway 1) should verify education requirements with target states before providing services there, as many states still require 150 credit hours for reciprocal licensure. Use the NASBA Mobility Tool to verify practice privileges in any specific state.
For the most current requirements and application forms, visit the Utah Division of Professional Licensing – Accountancy.
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