Utah Admin. Code R156-26a-302c - Qualifications for Licensure - Examinations

(1) Under Subsection 58-26a-306(1)(a), the form of application approved by the Division is the application that NASBA CPA Examination Services (CPAES) requires to sit for the AICPA Uniform CPA Examination.

(2) Under Subsection 58-26a-306(1)(b), the fee is the fee charged by CPAES. No additional fee is due to the Division.

(3) Under Subsection 58-26a-306(1)(c), the minimum 120 semester hours or 180 quarter hours of the education requirement that an applicant shall complete before sitting for the AICPA Uniform CPA Examination shall include 24 semester hours or 36 quarter hours in non-duplicative upper-division or graduate-level accounting courses covering at least one course in each of the following subjects, with one hour of credit counted for one hour of upper-division course work and 1.6 hours of credit counted for one hour of graduate-level course work:

(a) financial accounting;

(b) auditing;

(c) taxation;

(d) managerial or cost accounting; and

(e) accounting information systems or data analytics.

(4) Under Subsections 58-26a-306(1)(c) and (d), the Board designates CPAES as the organization that shall determine if an applicant has met the education requirements and is approved to sit for the AICPA Uniform CPA Examination. If an applicant disputes CPAES's determination, the Board shall make the final determination.

(5) An applicant for licensure as a certified public accountant shall also pass:

(a) the AICPA Examination of Professional Ethics for CPAs with a score of at least 90%; and

(b) the Utah (CPA) Laws and Rules Examination with a score of at least 75%.

(6) The Division in collaboration with the Board may accept testing of a person who holds a license as a certified public accountant or equivalent designation in a foreign country, if the applicant has obtained from NASBA verification of compliance with the terms of a current Mutual Recognition Agreement between the foreign country and the International Qualifications Appraisal Board of NASBA.

Notes

Utah Admin. Code R156-26a-302c

Amended by Utah State Bulletin Number 2019-23, effective 11/7/2019 Amended by Utah State Bulletin Number 2024-15, effective 7/29/2024