Utah CPA Exam Requirements 2022: 3 Easy Steps

Utah CPA Exam Requirements

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Utah CPA Exam Requirements

If you want to become a CPA in Utah, we’ve summarized the Utah CPA exam requirements so that you’ll know the exact steps to become a licensed CPA in the Beehive State.

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Summary of Utah CPA Requirements

Credit Hours to sit for the CPA Exam120
Credit Hours in Upper-division Accounting courses to sit for the CPA Exam24
Credit Hours in Non-accounting Business or related courses to sit for the CPA Exam24
Credit Hours in Graduate or Upper-division Accounting and Business courses to sit for the CPA Exam30
Bachelor’s Required to sit for the CPA ExamYes
Credit Hours to receive a CPA License150
Ethics ExamYes
Work Experience1 Year
Required CPE Hours Every Two Years80

General Requirements

In practically every state, becoming a CPA is divided into four stages: education, examination, ethics, and expertise. Utah is no exception. The state has no citizenship or in-state residence requirements, nor is there an age limit. However, you will need a Social Security number, and your application must meet the Utah Board of Accountancy requirements. You should pay special attention to the academic Utah CPA exam requirements.

Education Requirements

To meet the Utah CPA education requirements, an applicant should hold a bachelor’s degree with 150-semester hour credits that comprise of specific subjects under the 24 semester hours in non-accounting business or related courses, 24 semester hours in upper-division accounting courses and 30 additional semester hours in graduate or upper-division accounting and business courses.

CPA Exam. In Utah CPA exam requirements, candidates are required to complete 120 semester hours to sit for the exam and must include the following:

  1. 24 semester hours upper division and graduate level accounting courses covering the following subjects:
    • financial accounting,
    • auditing,
    • taxation, and
    • management accounting; AND
  2. 24 semester 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 or organizational behavior;

Lower-division business courses are acceptable for the education requirement for the examination but may not be accepted for the education requirement for licensure.

CPA License. For potential Utah CPAs in the state, the board follows the 150-hour rule, which states that all candidates must finish 150 semester hours of college-level curriculum to qualify for a license. The 150 hours must contain one of the following:

  1. Applicants holding a graduate degree in accounting or taxes from an AACSB- or ACBSP-accredited business school program will fulfill the Utah CPA requirements.
  2. Applicants with an AACSB- or ACBSP-accredited Master of Business Administration (MBA) degree must have:
    • At least 24 semester hours of upper-division or graduate-level accounting courses in financial accounting, auditing, taxation, and management accounting.
    • As well as 15 semester hours of graduate-level accounting courses in the same subjects, or an equivalent combination of both graduate and upper-division accounting courses in these subjects.
  3. Baccalaureate degree in business or accounting from an institution whose business education program is accredited by the American Assembly of Collegiate Schools of Business (AACSB), or the Association of Collegiate Business Schools and Programs (ACBSP) and which includes no less than:
    • 24 semester hours in upper division or graduate level accounting courses with at least one course in each of the following subjects: financial accounting, auditing, taxation and management accounting;
    • 30 semester hours in upper division or graduate level business or accounting courses.
  4. Baccalaureate or graduate degree from an institution accredited by a regional accrediting body with no less than:
    • 24 semester hours in non-accounting business or related courses including 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 or organizational behavior;
    • 24 semester hours in graduate or upper division accounting courses with a minimum of 2 semester hours in each of the following subjects: auditing, financial accounting, managerial or cost accounting, systems, taxes; and
    • 30 additional semester hours in graduate or upper division accounting and business courses.

Any clips, community college, online, or other non-traditional coursework may be accepted if the credits transfer to your accredited college or university.

Academic Standard

The first and most crucial factor is accreditation. The board must recognize your school. If the board does not approve your program, your hard work in college will have to be redone in a suitably authorized college or university. Check to see if your institution is accredited by one of the following organizations:

  • Association to Advance Collegiate Schools of Business (AACSB)
  • Accreditation Council for Business Schools and Programs (ACBSP)
  • Northwest Accreditation Commission (NWAC)
  • North Central Association of Colleges and Schools (NCA)
  • Middle States Association of Colleges and Schools
  • New England Association of Schools and Colleges (NEASC)
  • Southern Association of Colleges and Schools (SACS)
  • Western Association of Schools and Colleges (WASC)

If you have credits from a non-U.S. institution, they must be evaluated by either a member of the National Association of Credential Evaluation Services (NACES) or NASBA International Evaluation Services.

CPA Examination

Once you have passed the academic standards, you can apply for the Utah CPA exam.

The test is complex, and anyone may need to be retaken multiple times. The four parts of the exam are:

  • Financial Accounting and Reporting–This covers financial reporting frameworks from several industry experts. Candidates are asked to compare statements that reflect different reporting standards.
  • Auditing and Attestation–This test covers your knowledge of the International Standards of Auditing and U.S. standards.
  • Regulation–Your professional and legal responsibilities are covered in this test.
  • Business Environment and Concepts–This portion covers general business concepts and international business. Written skills are essential to complete much of this test.

After you pass the four parts of the exam, you will need to order an Ethics exam from the American Institute of Certified Public Accountants. They will send a CD-ROM that includes all of the materials you need for an 11-hour self-study course. The test is open-book and shouldn’t be too tricky, though you will need to pass with a score of 90.

Utah CPA Exam requirements also asks that you pass the graduate-level accounting courses. You can apply to PSI Examination Services to sit for this test, which covers:

  • Division of Occupational and Professional Licensing Act
  • General Rules of the Division of Occupational and Professional Licensing
  • Certified Public Accountant Licensing Act
  • Certified Public Accountant Licensing Act Rules

Utah Uniform CPA Examination

Candidates for the AICPA Uniform CPA Exam in Utah must have a bachelor’s degree, 120 semester hours of education, and all requisite accounting and business curriculum. Candidates should apply through the National Association of State Boards of Accountancy (NASBA) website. The Uniform CPA Test is a licensure Utah CPA exam requirements in all 50 states, and all four portions of the exam must be completed with a score of at least 75 within an 18-month rolling period. Candidates who are unclear if their education qualifies them to take the test may obtain an optional transcript pre-evaluation from NASBA.

The Utah Board of Public Accountancy is a division of the Utah Department of Occupational and Professional Licensing. The board comprises five members selected by the state governor, four certified CPAs, and one public member.

Utah CPA Exam Cost Breakdown

The Utah CPA exam cost consists of five main fees: the initial examination application of $145, the CPA exam registration fees which will depend on the number of sections taken, $226.15 per CPA exam section totaling $905 for all four sections, the CPA license application fee of $85, and the renewal fee of $50.

All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration. The application fee is $145. The price for each exam is listed below.

The Utah Association of Certified Public Accountants is likewise based in Utah (UACPA). This group has around 4,200 members dedicated to CPA advocacy, professional education, leadership development, and networking opportunities in the CPA community. Applicants for the CPA test in Utah must apply directly through NASBA.

Assume you have a bachelor’s degree and have completed at least 135 of the requisite 150 semester credit hours.

You are entitled to take the Uniform CPA Exam under Utah law in such a situation.

CPAES may be contacted via telephone at 800-CPA-EXAM.

b. Forward the required documentation with your completed application to take the Uniform CPA Examination. This should include:

  • Official school transcripts showing a minimum of a bachelor’s degree earned (may be submitted by you directly to CPAES if in a sealed envelope)
  • Completed form for any examination accommodations necessary under the Americans with Disabilities Act, if needed.
  • An Authorization for Interstate Exchange of Information form if you have passed one or more parts of the CPA Examination Services in another state. This must be submitted directly from the Board in the state where you took the exam.
  • A completed Foreign Evaluation if your credits are from a foreign school
  • Required fees (payable by check or money order to CPA Examination Services or credit card form if applying via mail or credit card if applying online)

c. Wait to receive your Notice to Schedule (NTS) for the Uniform CPA Exam from the National Association of State Boards of Accountancy (NASBA). This notice will be sent to you by a method pre-selected by you at the time of application (mail, fax, or email).

d. Schedule your examination via Prometric. Utah testing centers include:

  • Taylorsville
  • Lindon
  • Salt Lake City

e. Arrive at your chosen Prometric site on exam day prepared for testing.

f. Wait to receive your exam scores by mail.

Special testing accommodations and further information may be obtained by contacting the Utah Coordinator of CPA Examination Services at 800-CPA-EXAM.

Examination Application Fee$145.00
Auditing and Attestation (AUD)$226.15
Business Environment and Concepts (BEC)$226.15
Financial Accounting and Reporting (FAR)$226.15
Regulation (REG)$226.15
Registration Fees
4 Exam Sections$110.00
3 Exam Sections$95.00
2 Exam Sections$80.00
1 Exam Section$65.00
CPA License Application Fee$85.00
Renewal Fee$50.00

Utah CPA Ethics Exam Requirements

To meet the Utah CPA ethics exam requirements, candidates will need to pass the Professional Ethics: The AICPA’s Comprehensive Course (For Licensure) with a score of 90% or higher. The course can be found on the American Institute of Certified Public Accountants (AICPA) website and is self-study while the exam is an open book examination.

Utah CPA Experience Requirements

The experience part of your journey to becoming a CPA will complete the process. To meet the Utah CPA experience requirements, candidates need to have one year (2,000 hours) of accounting experience, obtained under the supervision of a licensed CPA. During this period, you should apply your auditing and accounting skills in addition to any other applicable competencies. Once complete, you and your supervisor will submit a Certification for Accounting Experience for Licensure form to the Utah Board.

Utah requires candidates to have experience before they can issue the license. Usually, this experience includes providing any type of service that uses accounting, compilation, advisory, tax, or consulting.

Note – work experience is not required to sit for the CPA exam, only to have the state issue your CPA license.

More Exam Resources and Information

The first application process might be overwhelming, mainly if you have attended more than one institution. The Utah state board will want documentation of all of your schooling. Transcripts from each institution you’ve attended must be mailed in.

That is why, throughout the application process, I recommend contacting the state board. They will inform you of what is on file and what is required before your application may be granted. Trust me on this. Nothing is more frustrating than realizing that you forgot anything at the end of the procedure.

Contacting the board directly is the most straightforward approach to ensure that they have all they require before proceeding with your application.

OTHER UTAH CPA EXAM REQUIREMENTS

Passing the AICPA Ethics test is another Utah CPA exam requirements for getting your CPA in Utah. The AICPA created the AICPA Ethics test to prepare for Utah CPA exam requirements candidates for ethical issues they may face in their professional accounting jobs. Candidates in Utah must also have a social security number.

1. Take the American Institute of Certified Public Accountants (AICPA)’s Home Study Course on Professional Ethics before continuing licensure. You must pass this exam with at least a score of 90%.

2. Pass the Utah Laws and Rules Exam. Apply directly to PSI Examination to take this examination, which covers the following:

  • Division of Occupational and Professional Licensing Act
  • General Rules of the Division of Occupational and Professional Licensing
  • Certified Public Accountant Licensing Act
  • Certified Public Accountant Licensing Act Rules

3. Fulfill the accounting experience requirements of the Utah Board of Accountancy:

  • At least one year (2000 hours) of accounting experience is required.
  • This accounting experience must meet the following criteria:
    • May be a volunteer or paid accounting experience.
    • Must apply auditing and skills and principles that are taught under generally accepted professional accounting education
    • Must be supervised by a licensed, certified public accountant
    • Use the state’s Application for Licensure and submit it

Additional CPA License Requirement

  1. Pass all 4 sections of the CPA exam with a 75% or higher score.
  2. Complete verified accounting work experience
  3. Pass the ethics course
  4. Fill out and submit all required CPA license application paperwork.
  5. Pay the CPA license application fee.

Utah CPA Exam F.A.Q.s

Here are some commonly asked questions regarding Utah’s CPA exam and CPA licensure requirements.

What Are the Requirements to Sit for the CPA Exam in Utah?

To sit for the CPA exam in Utah, you must meet the education requirements which require at least a bachelor’s degree and 150 semester hours of college. 24 semester hours of upper-level accounting and 24 semester hours of accounting or accounting-related business disciplines, as well as paying the applicable exam fees.

How Long Does it Take to Become a CPA in Utah?

You will need to attain the full 150 semester hours required nationwide. This is roughly five years of education, then one year to take and pass the CPA exam, and then one year to meet the experience requirement. That makes a total of 6-7 years to get your CPA license. Once you have met all the requirements and have submitted your application to receive your CPA license from the Utah Board of Accountancy, if approved you will receive your license in the mail within 3-4 weeks.

How Much Does It Cost to Take the CPA Exam in Utah?

The total cost of the CPA exam for an aspiring CPA in Utah is $1159.60, this is considering that you pass all exams on the first try. The breakdown of the cost is $145 for the application fee, $904.60 exam fee for all four sections of the exam, and $110 for the registration fee of all four sections.

How Many CPAs are in Utah?

According to the U.S. Bureau of Labor Statistics (BLS) as per the May 2021 data, there are currently around 12,290 accountants in Utah with an annual salary of $72,150.

Do CPA Scores Expire in Utah?

Regardless of the state, once a CPA candidate passes their first CPA exam section, they then have 18 months to pass the remaining three CPA exam sections to complete the Uniform CPA Examination. Once a CPA candidate has passed the Uniform CPA Examination, their scores never expire in Utah.

How Many Accounting Credits Do you Need to Sit for the CPA License in Utah?

You must complete at least 24 semester hours in upper division and graduate level accounting courses covering financial accounting, auditing, taxation, and management accounting. 24 semester hours 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 such as marketing, production, management, policy or organizational behavior.

Does Utah Require an Ethics Exam for the CPA?

Yes, the Utah Board of Accountancy requires all candidates applying for the CPA license must complete at least 8 hours in length the AICPA ethics examination or its equivalent. With a minimum score of 90% to pass the test.

You can either get the Ethics Exam through the Utah Association of CPAs website.

What Are the Requirements to be a CPA in Utah?

You would need to complete the required 150 semester hours of college education. Gain the necessary work experience. Pass the Uniform CPA Examination, AICPA Ethics Exam and the Utah CPA Law and Rules Examination.

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