Utah CPA Requirements

Accounting in Utah offers many welcoming opportunities. The state enjoys the fastest projected growth for accountants anywhere in the country, driven by its booming industry and business sectors.

Certified public accountants (CPAs) are in particularly high demand in Utah — so much so that the state has passed legislation to make licensure more accessible. As of April 2024, Utah has 762 firms and nearly 6,300 CPAs.

Currently, licensure requires education, examination, experience, and ethics. This guide breaks down each requirement into a step-by-step process.

Education Requirements for CPAs in Utah

While the educational requirements for CPA licensure vary by state, most require at least 120 college credits to qualify for examination and 150 credits for licensure.

In recent years, states and accounting organizations have worked to lower barriers to entry. In 2024, for example, the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) proposed an experience-based pathway that would eliminate the need for education beyond a bachelor's degree.

In early 2025, Utah became just the third state to pass legislation that removes the 150-credit requirement for future CPAs. Until that law comes into effect (expected July 1, 2026), aspiring CPAs need 120 college credits in accounting or a related field, plus at least 30 graduate or upper-division credits in accounting or business.

Once the legislation is enacted, a bachelor's in accounting or business will satisfy the educational requirements for CPA licensure.

Concentrations, Courses, and Credits

To qualify for CPA licensure, you currently need 150 credits and one of the following:

You must submit a transcript for every course and credit, meaning transfer credits do not qualify. Credits from correspondence and College Level Examination Programs (CLEP) qualify if awarded by an accredited college or university.

Utah Experience Requirements

You need to complete a minimum of 2,000 hours of supervised accounting experience to qualify for CPA licensure in Utah. That's roughly one year of full-time work using accounting and auditing skills under licensed CPA supervision.

You can complete your experience before or after completing your education. You can also complete your hours through full-time work, a part-time job, or an internship. In Utah, there is no timeframe or list of specific disciplines for your experience. To qualify as accounting experience, your work must apply accounting and/or auditing skills.

You can complete your experience at multiple locations if you document each job separately and have each supervisor sign off on an experience form in your application.

CPA Exam Requirements

In every state, prospective CPAs must pass the CPA exam to receive licensure. AICPA developed the four-part, 16-hour CPA assessment to test your accounting knowledge and skills.

While the test is the same regardless of where you take it, the process can vary by state. The following sections cover exam details for Utah.

Eligibility to Take the Exam

To qualify for the CPA exam in Utah, the state requires you to complete the 120 credits, including the 24 upper-division or graduate-level accounting credits covering:

• Financial accounting
• Auditing
• Taxation
• Managerial or cost accounting
• Accounting information systems or data analytics

Along with the CPA exam, you need to pass AICPA's ethics exam and the Utah Certified Public Accountants Laws and Rule Exam.

There is no minimum age, citizenship, residency, or Social Security number requirement to sit for the CPA exam in Utah.

Applying for and Scheduling the Exam

After meeting the educational requirements, you can sign up for an Okta account through the NASBA dashboard. From there, you can access the CPA candidate portal to create a profile and application.

You need to request that your school(s) send each of your transcripts to the NASBA CPA Examination Services and pay a $93 education evaluation application fee. This process takes about 2-4 weeks.

Once NASBA verifies your qualifications, you can apply to take one or more sections of the CPA exam. You will need to choose the section or sections (including the discipline option if applicable) you wish to take and pay the exam application fee of $355.64 for each section.

You will then receive a Notice to Schedule (NTS). You must schedule and take the exam section or sections you applied for within six months, or you will forfeit your application fee.

You can take the exam at any Prometric testing center, including any of the four centers in Utah. All four sections must be passed within a rolling 30-month period, beginning with the release of the first exam's scores.

If you fail an exam, you must reapply for that section. You'll need to wait at least 72 hours after receiving your scores, which usually takes over two weeks. Check AICPA's exam score release date schedule for more information.

After Passing the Exam

After you pass all four exam sections and receive scores in your candidate portal, you can begin the CPA licensure application process if you have met the education, experience, and any other examination requirements.

In Utah, there is no time limit to receive your CPA license, meaning your scores will not expire once you pass all four sections. You will need to submit an official CPA application to the State of Utah Department of Professional Licensing (DOPL), along with the $85 license application fee.

Once you receive confirmation of your license, you can order a license verification through Utah's electronic Licensee Lookup & Verification System.

Maintaining Licensure

Utah CPA licenses expire at the end (Dec. 31) of every even-numbered year. At least 60 days before a license expires, the DOPL will issue a renewal notice. License renewals cost $63 to process.

To qualify for renewal, Utah CPAs need to complete at least 80 hours of eligible continuing professional education (CPE) during the two-year period. A minimum of four hours must cover ethics, with one hour in Utah-specific laws and rules, and you must report all CPE hours to NASBA's CPE Audit Service.

To help Utah CPAs meet the renewal requirements, the Utah Association of CPAs offers a list of eligible self-study courses, events, and webinars on its CPE Catalog & Events.

If you do not complete the CPEs or fail to renew your license on time, your license will automatically expire. You will then need to apply and pay for reinstatement.

As a licensed CPA, you may be able to move between states. Out-of-state CPAs can apply for licensure by endorsement in Utah if they meet the state's license requirements. If Utah CPAs want to practice in another state, they'll need to meet the requirements for that specific location. You can learn more at CPAmobility.org.

Questions About Utah CPAs