10 Jan Utah CPA Exam & License Requirements
Utah’s CPA license requirements are relatively strict compared to most other states. 150 semester hours are required to sit for the CPA exam and this includes many upper division and graduate level courses.
To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:
- Minimum age: None
- US Citizenship NOT Required
- State Residency NOT Required
Candidates should fulfill 150 credit hours and ONE of the following:
1. Graduate degree in accounting – You are automatically qualified
2. Graduate degree in business – Accounting courses required:
- 24 semester hours in undergraduate financial accounting, auditing, taxation, and management accounting; OR
- 15 semester hours in graduate financial accounting, auditing, taxation, and management accounting; OR
- Equivalent combination
3. Undergraduate degree in accounting or business:
- 16 semester hours in upper-division courses, including at least two hours for each of the following: financial accounting, auditing, taxation, and management accounting
- 8 semester hours of graduate accounting courses, including at least 1 hour for each of the following: financial accounting, auditing, taxation, and management accounting
- 12 hours in upper-division business (non-accounting) courses
- 12 hours of graduate level business courses
- Another 12 hours of either upper-division or graduate accounting or business courses
4. Undergraduate degree: It is possible that if you have enough accounting and business credits you could be qualified. Please check the NASBA website for details.
**Important Note: Every 2 graduate credit hours are equal to 3 undergraduate credit hours. Must be earned at accredited institution as recognized by the state board.
UT CPA License Requirements
- Same as above
- 1 year (2000 hours) of accounting experience
- The experience can be in public or non-public accounting but has to be supervised and verified by an active US CPA
- Passing of the Professional Ethics Exam administered by the AICPA. Cost is $149 or $119 if you are a member.
Utah CPA Exam Fees
The cost to take all four sections of the CPA exam in Utah is $743 plus the initial $145 application fee. The re-examination application fees are $65-110 depending on how many sections you are retaking.
|Auditing and Attestation (AUD)||$195.35|
|Business Environment and Concepts (BEC)||$176.25|
|Financial Accounting and Reporting (FAR)||$195.35|
**Important Note: You should not apply and pay for exam sections that will not be taken within six months because your Notice to Schedule (NTS) in Utah expires 6 months after issuance.
Additional CPA License Requirements
- Pass all 4 sections of the CPA exam with a score of 75% or higher
- Complete verified accounting work experience
- Pass the AICPA Ethics exam
- Fill out and submit all required CPA license application paperwork
- Pay the CPA license application fee
UT Exam Information and Resources
For more information, please contact:
Utah Board of Accountancy
P.O. Box 146741
Salt Lake City, UT 84114-6741
Email: [email protected]
Now that you have started the CPA exam application process, your next step is to find a CPA review course that fits your budget, learning style and schedule.
It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board. If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!