Utah CPA Exam Requirements 2025: 3 Easy Steps

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.

How to Save Yourself MONTHS of Time and Frustration
Keep in mind that the CPA exam is the one part of getting your CPA license that you can control how long it takes. The education and experience requirements take as long as they take, but the CPA exams can take you as little as 6 months, or as long as multiple years… depending on how effective your study process is from the beginning.
Learn how to study strategically so you can save yourself tons of time and retake fees with this free training…

Summary of Utah CPA Requirements

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:

• 24 semester hours (36 quarter hours) in upper division and graduate level accounting courses coverage in each of the following subjects:
  • Financial Accounting
  • Auditing
  • Taxation
  • Managerial or Cost Accounting
  • Accounting information systems or data analytics

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:

• Auditing and Attestation. This exam section covers the basics of financial and attest services, such as audits, reviews, compilations, and preparing agreements.
• Financial Accounting and Reporting. This exam section covers financial accounting topics for all business entities, including the government and nonprofits.
• Regulation. This exam section covers federal taxation, tax services, professional ethics, and business law for individuals and business entities.
• Disciplines
  • Business Analysis and Reporting (BAR): Focused on financial reporting, data analytics, and performance management. This area is suitable for those who are interested in financial analysis and reporting. An extension of FAR core.
  • Information Systems and Controls (ISC): Concentrates on IT governance, data security, and system controls. Ideal for individuals who wish to specialize in IT audits and information security. An extension of AUD core.
  • Tax Compliance and Planning (TCP): Centers on personal financial planning and tax compliance for individuals, businesses, and other entities. Suitable for those with a strong interest in taxation and financial planning. An extension of REG core.

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 four main fees: the education evaluation application of $93, the $355.64 per CPA exam section totaling $1,422.56 for all four sections, the CPA license application fee of $85, and the renewal fee of $63.

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.

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.