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Utah CPA Requirements | CPA Prep | Yaeger CPA Review

Utah Exam Requirements

Eligibility for Examination

To be eligible for the Exam, you are required to complete at least 135 semester (200 quarter) hours of the licensure education requirement described in subsection 58-26a-302(1)(d) of the Utah Certified Public Accountant Licensing Act.

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 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 and 8 semester hours (12 quarter hours) in graduate level accounting courses. The accounting hours must include at least one course with a minimum of 2 semester (3 quarter) hours in each of 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 hour (45 quarter hours) in non-accounting 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; and
    • 30 additional hours in accounting and business to include each of the following:
      • 8 semester hours (12 quarter hours) in graduate accounting
      • 12 semester hours (18 graduate hours) in graduate accounting or graduate business
      • 10 semester hours (15 quarter hours) in upper division or graduate non-accounting business courses

All educational transcripts and/or foreign evaluations are required to be submitted to CPA Examination Services. You may submit official school transcripts and/or foreign evaluations separately or included with first-time application.

  Download the Utah Education Requirement Checklist

Residency

There is not a residency requirement for the state of Utah.

Application fee$145.00

Examination Fees

Auditing and Attestation (AUD)$208.40
Business Environment and Concepts (BEC)$208.40
Financial Accounting and Reporting (FAR)$208.40
Regulation (REG)$208.40

Registration Fees

4 examination sections$110.00
3 examination sections$95.00
2 examination sections$80.00
1 examination section$65.00

Utah State Board
CPA Examination Services – UT
PO Box 198469
Nashville, TN 37219