Utah Board of Accountancy

To qualify for the CPA Exam in Utah, you must meet the following criteria:

Educational Requirements

Bachelor’s Degree (120 Semester Units or 180 Quarter Units), must include:

• 24 semester units (36 quarter units) in non-accounting business or related courses covering, Business Law, Computers, Economics, Business ethics, Finance, Business statistics and quantitative methods, Written and oral business communications, Business administration (e.g., marketing, production, management, policy, or organizational behavior).
• 24 semester units (36 quarter units) in upper-division accounting courses, with at least 2 semester units (3 quarter units) in each of the following, Auditing, Financial accounting, Managerial or cost accounting, Accounting systems and Taxes.
• 30 semester units (45 quarter units) in graduate or upper-division accounting and business courses.

To earn a CPA license in Utah, applicants must fulfill the following requirements:

Work Experience:

• 12 months of general accounting experience involving services such as accounting, auditing, taxation, or consulting.
• Experience must be supervised by a licensed CPA and verified as part of the application process.

Ethics Examination:

• Achieve a passing score of 90% or higher on the AICPA Professional Ethics for CPAs Exam.
• Pass the Utah Law and Rules Exam.