The requirements to become a CPA in Utah can be a bit confusing so I put this guide together to help you navigate the process! If you’re just starting to research getting your CPA license in UT then I suggest starting from the top. Otherwise, feel free to skip ahead to any section you’d like to know a little more about!
Contents
- 1 7 Simple Steps to Becoming a CPA in Utah
- 1.1 Meet the Eligibility Requirements for the CPA Exam
- 1.2 Fulfill the UT CPA Education Requirements
- 1.3 Apply to Sit for the CPA Exam and Pay the Exam Fees
- 1.4 Study for, and PASS the CPA Exam!
- 1.5 UT CPA Work Experience Requirements
- 1.6 Pass the AICPA Ethics Exam and Utah Laws and Rules Exam
- 1.7 Get Your CPA License!
- 2 Additional Resources and Information
7 Simple Steps to Becoming a CPA in Utah
Meet the Eligibility Requirements for the CPA Exam
Here are the basic age and citizenship requirements to sit for the CPA exam in Utah.
- Minimum age requirement?: No
- US citizenship required?: No
- Utah residency required?: No
- Minimum level of education required: See next section
- Valid Social Security Number (SSN)* required?: Yes
*An Individual Taxpayer Identification Number (ITIN) may also be provided
Fulfill the UT CPA Education Requirements
In Utah you need at least 150 semester hours to get your CPA license but only 120 semester hours to sit for the CPA Exam, which means you can sit for the exam while you’re still in college!
Here’s a detailed breakdown of exactly what’s needed to sit for the CPA Exam and for licensure:
Requirements to sit for the CPA Exam:
- Have completed at least 120 semester (or 180 quarter) hours AND obtain a bachelor’s degree (or higher) in accounting from a U.S. accredited college, university or foreign equivalent
- Have at least 24 semester (or 36 quarter) hours in upper division and graduate level accounting courses covering the following subjects:
- Financial accounting
- Auditing
- Taxation
- Management accounting
- Have at least 24 semester (or 36 quarter) hours in non-accounting business or related courses covering each of the following subjects:
- Business law
- Computers
- Economics
- Business ethics
- Finance
- Business statistics and quantitative methods
- Written and oral business communications
- Business administration such as marketing, production, management, policy organizational behavior
Note: Lower division business courses are acceptable toward the education requirement for the Examination but may not be accepted toward the education requirement for licensure.
Requirements to obtain your CPA license:
- Have completed at least 150 semester (or 225 quarter) hours AND one of the following:
There are four different routes you may take to meeting the 150-hour requirement in UT:
Option 1: Earn a graduate degree in accounting or taxation from an AACSB– or ACBSP-accredited college or university
Option 2: Earn an MBA from a nationally or regionally accredited college or university or foreign equivalent, including one of the following required curriculum paths:
- Path 1: At least 24 semester (36 quarter) hours of upper division accounting courses covering the following subjects:
- Financial accounting
- Auditing
- Taxation
- Management accounting
- Path 2: At least 15 semester (23 quarter) hours of graduate level accounting courses covering the following subjects:
- Financial accounting
- Auditing
- Taxation
- Management accounting
- Path 3: 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.
Option 3: Have completed at least 150 semester (or 225 quarter) hours AND obtain a bachelor’s degree from a U.S. accredited college, university or foreign equivalent, including the following required curriculum:
- At least 24 semester (36 quarter) hours in upper division or graduate level accounting courses with at least one course in each of the following subjects:
- Financial accounting
- Auditing
- Taxation
- Management accounting
- At least 30 semester (45 quarter) hours in upper division or graduate level business or accounting courses
Option 4: Obtain a bachelor’s degree from a U.S. accredited college, university or foreign equivalent, including the following minimum required curriculum:
- At least 24 semester (36 quarter) hours in non-accounting business or related courses including each of the following subjects:
- Business law
- Computers
- Economics
- Business ethics
- Finance
- Business statistics and and quantitative methods
- Written and oral business communications
- Business administration such as marketing, production, management, policy or organizational behavior
- At least 24 semester (36 quarter) hours in graduate or upper division accounting courses with a minimum of 2 semester (3 quarter) hours in each of the following subjects:
- Auditing
- Financial accounting
- Managerial or cost accounting
- Systems
- Taxation
- At least 30 additional semester (45 quarter) hours in graduate or upper division accounting and business courses
Apply to Sit for the CPA Exam and Pay the Exam Fees
Be sure to check out this post where I break down the entire CPA Exam application process for you, step-by-step.
The cost to apply and register for all four parts of the CPA Exam in Utah are as follows:
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*Utah‘s Notice to Schedule (NTS) window is 9 months, so you should only register and pay for the exam section(s) you intend to take within that time. If you need to schedule or re-take any sections beyond your initial NTS window, a scaled re-examination fee ($65, $80, $95 or $110 for 1, 2, 3, or 4 sections, respectively) plus the associated exam section fees above will apply.
Study for, and PASS the CPA Exam!
Studying for the CPA Exam is definitely the most challenging and time consuming part of the whole process, so you might as well get a jump start on studying as soon as your fees are submitted.
Not sure which exam section to take first? Check out my post where I break down the pros and cons of each route you can go so you can make the best possible decision: Which section of the CPA Exam should I take first?
By far the most important factor to success on the CPA Exam is sticking to a consistent study schedule and not letting too much time lapse between study sessions.
The CPA Exam is not a test you can just cram for so you’ll want to make sure you space out the material into manageable chunks in a way that fits your schedule.
As long as you schedule things out properly, you won’t have to sacrifice your entire social life for the CPA Exam like some folks say!
You’ll also need to purchase a CPA review course that’s best suited for your study style and budget. I’ve personally tested and examined all of the top review courses out there so you can find the best one for you.
If you still can’t decide which course is best, send me an email and I’ll personally help you!
UT CPA Work Experience Requirements
In addition to the education requirements discussed above, the Utah Board of Public Accountancy requires that you have at least 1 year of full-time work experience before you can obtain your CPA license. The requirements are fairly straightforward but vary depending on the type of work you’ll be performing::
- Experience may be earned on a full-time or part-time basis, and by one or more employers
- Experience must be supervised by a licensed CPA
- Experience shall consist of no less than 2,000 hours
Under either path, qualifying accounting experience is defined as “applying accounting and auditing skills and principles that are taught as a part of the professional education qualifying a person for licensure under this chapter and generally accepted by the profession, under the supervision of a licensed certified public accountant.”
Pass the AICPA Ethics Exam and Utah Laws and Rules Exam
The Utah Board requires you to complete both an AICPA ethics course AND a Utah state ethics course prior to obtaining your CPA license. Thankfully these exams aren’t that difficult and if you’ve passed the CPA Exam then you should have no problem passing these 🙂 . Let’s take a look at each one in more detail:
AICPA Ethics Exam
The AICPA Ethics Exam is a self-study course that may be completed any time before, during, or after you sit for the CPA exam so long as it’s completed within 2 years of submitting your CPA license application. The exam consists of 40 multiple-choice questions that must be answered with a score of 90% or higher. To prepare for it, you’ll receive a 100-page textbook from the AICPA upon registration.
You can take the exam online or via a paper form that you’ll submit through the mail. You’ll have three attempts to pass the exam if you take the online version. After that, you’ll need to complete the exam via the paper / snail-mail route.
The exam and related materials can cost anywhere from $209 – $270, depending on whether you register as an AICPA member or not.
Pro-tip: After completing the exam, be sure to download your certificate of completion. You’ll need to submit it to the Utah State Board as part of your license application.
Utah Laws and Rules Exam
For more info on how to register and sign up for the exam, the Utah Board has also created a dedicated instructions page to get you started: Utah Laws and Rules Exam.
Get Your CPA License!
Finally! After passing the CPA exam and meeting all of the education and work experience requirements above, you’ll finally be able to apply for your CPA license!
Utah’s application process is fairly straightforward. In order to receive your CPA license, you’ll need to complete and submit the following:
- Your CPA license application
- Education transcripts (if necessary*)
- Verification of Experience (as part of application)
- Application fee
*Your college transcripts provided as part of your CPA exam application will already be on file. You’ll only need to provide additional transcripts if you did not meet the educational requirements for licensure when applying to sit for the CPA Exam (e.g. did not meet the 150-hour rule).
Once you’ve submitted everything noted above, then congratulations! You should be well on your way to getting your CPA license! In case you need any more info about the exam or licensing process, be sure to check out the additional resources I’ve included down below.
Additional Resources and Information
More info on Application Process
Candidate Information Bulletin
More info on Licensing Process
Contact Information
Office Address
160 East 300 South
Salt Lake City 84111
Email:
Bureau Manager – Robyn Barkdull (rbarkdull@utah.gov)
Board Secretary – Sharon Smalley (ssmalley@utah.gov)
Phone: (801) 530-6628 or (866) 275-3675 Toll-Free in Utah
Additional Organizations
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To learn more about some of the things you’ll need to prepare for the CPA Exam, be sure to check out my detailed reviews of each of the top courses on the market:
