Utah

State Board Website:

https://dopl.utah.gov/cpa/index.html

License Renewal Deadline:

12/31 on even-numbered years

CPE Reporting Period:

1/1 to 12/31 biennially, ending on even-numbered years

Total CPE Hours Required:

80 hours

Ethics Requirements:

1 Hour (must cover UT CPA Licensing Act and CPA Licensing Act Rule)
3 Hours (must cover at least 1 of the following: AICPA Professional Code of Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics)

Credit Limitations:

None

Other Subject Area Requirements:

None

Other State Policies:

The Utah Board of Accountancy will grant CPE Reciprocity to a non-resident licensee seeking renewal if the licensee has fulfilled the continuing education requirements in the most recently completed reporting period in the state in which his or her office is located. If the licensee’s Principal Place of Business state has no CPE requirements, the non-resident licensee must comply wit the CPE requirements set by the Utah Board. Non-resident licensees will still be required to fulfill the UT Ethics requirement, which must be Board approved and include a review of Utah’s laws and regulations.

Carry Credits: 40 hours maximum allowed to carry forward to subsequent reporting period.