Applying for the Uniform CPA Examination

Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s educational requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next nine months.

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You may register online via credit card (VISA, MasterCard or Discover only). To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.

Utah offers pre-evaluation as an optional service. A pre-evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. For additional information and to begin a pre-evaluation application, click here.

Send any additional required information or documents to:

CPA Examination Services – UT
PO Box 198469
Nashville, TN 37219

Materials to be Submitted with Application

  1. Official transcript(s). Submission by you or school to CPAES.
  2. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
  3. ADA Accommodation Form, if applicable. Submission by you to CPAES.

 

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Exam Credit

You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

Transfer of Examination Credit

If you wish to transfer credit(s) from another jurisdiction into Utah, you must have earned credit under the same rules as are in effect in Utah. If you have passed one or more sections of the CPA examination under another jurisdiction, you shall be given conditional credit by this board provided you are still eligible to be considered a re-examination candidate in the original state where credit was earned.

Fees

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.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next nine months.

Application fee $145.00

Examination Fees

Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51

Registration Fees

4 examination sections $110.00
3 examination sections $95.00
2 examination sections $80.00
1 examination section $65.00

 

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

Exam Requirements

Eligibility for Examination

To be eligible for the examination, you are required to complete 150 semester (225 quarter) hours including the degree and course requirements listed below. Effective May 14, 2013, to be eligible for the examination, you will be required to complete 135 semester (200 quarter) hours including the degree and course requirements listed below. You will be required to complete 150 semester (225 quarter) hours to be eligible for your license.

  1. A graduate degree in 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).
  2. A graduate degree in Taxation or a Master of Business Administration degree 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 (36 quarter hours) in upper division accounting courses covering the following subjects:
      • financial accounting,
      • auditing,
      • taxation, and management accounting; OR
    • 15 semester hours (23 quarter hours) graduate level accounting courses covering the following subjects:
      • financial accounting,
      • auditing,
      • taxation, and
      • management accounting; OR
    • an equivalent combination of graduate and upper division accounting courses covering the subjects of financial accounting, auditing, taxation, and management accounting with one hour of graduate level course work being equivalent to 1.6 hours of upper division course work.
  3. A baccalaureate degree in business or accounting and 30 semester hours (45 quarter hours) beyond the requirements for a baccalaureate degree 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:
    • 16 semester hours (24 quarter hours) in upper division accounting courses, which when combined with the accounting courses listed in the Subsection below, have at least one course with a minimum of two semester hours (three quarter hours) each covering the following subjects:
      • financial accounting,
      • auditing,
      • taxation, and
      • management accounting;
    • 8 semester hours (12 quarter hours) in graduate level accounting courses, which when combined with the accounting courses listed in Subsection above, have at least one course each covering the following subjects:
      • financial accounting,
      • auditing,
      • taxation, and
      • management accounting;
    • 12 semester hours (18 quarter hours) in upper division non-accounting business courses;
    • 12 semester hours (18 quarter hours) in graduate level business or accounting courses; and
    • 10 semester hours (15 quarter hours) of either graduate or upper division accounting or business courses.
  4. A baccalaureate or graduate degree from an institution accredited by a regional accrediting body with no less than:
    • 30 semester hours (45 quarter hours) in business or related courses providing a minimum of 2 semester hours (3 quarter hours) in each of the following subjects:
      • business law,
      • computers,
      • economics,
      • ethics,
      • finance,
      • statistics and quantitative methods,
      • written and oral communications,
      • business administration such as marketing, production, management, policy or organizational behavior;
    • 24 semester hours (36 quarter hours) in upper division accounting courses with a minimum of two semester hours (three quarter hours) in each of the following subjects:
      • auditing,
      • finance,
      • managerial or cost,
      • systems,
      • taxes; and
    • 30 semester hours (45 quarter hours) beyond the requirements for a baccalaureate degree of additional business related course work including not less than: 8 semester hours (12 quarter hours) in graduate accounting courses,
    • 12 semester hours (18 quarter hours) in graduate accounting or graduate business courses; and 10 semester hours (15 quarter hours) of additional business related hours shall be taken in upper division undergraduate or graduate level courses.

All educational transcripts and/or foreign evaluations are required to be submitted to CPA Examination Services. You may submit official school transcripts and/or foreign evaluations separately or included with first-time application.

> Download the Utah Education Requirement Checklist

Transcripts

If you who have completed the educational requirement at the time of application:

  • You must submit relevant official transcript(s) to CPAES from each institution at which you earned credit toward the education requirement. Transfer credits are not acceptable; you must submit a transcript from each institution.
  • Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
  • The degree you have earned must be posted on your official transcript.
  • You may submit the official transcript(s) provided they are original, include an original seal and are submitted in a sealed envelope. They are not required to be submitted directly from the institution.
  • Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
  • Photocopies of transcripts are not official and cannot be accepted.
  • Transcripts marked “Issued to Student” are acceptable.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee you paid.
  • Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you have completed educational requirements at institutions outside the U.S., you must:

  • have your educational credentials evaluated by:
  • obtain the form to request this service from the evaluation service agency,
  • submit a translated copy of each international transcript used for the evaluation,
  • require the agency to evaluate as follows:
    • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
    • A credential analysis that specifies:
      • The name of the country;
      • The degree awarded;
      • The year the degree was awarded; and
      • The entity that awarded the degree;
    • A course-by-course listing; and
    • A course credit analysis that includes:
      • Total credits earned toward the degree as stated on transcripts submitted;
      • Total accounting credits earned; and
      • Total business credits earned.
  • Completed original evaluations must be received by CPAES directly from the evaluation service within 60 days from the date your examination application is received. Photocopies are not acceptable.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
  • A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
  • Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
  • Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Course Requirements

  • Education earned at a regionally accredited community college or two-year degree granting institution is acceptable provided it is transferable to the four year degree granting institution from which you received your degree.
  • Hours taken above the hours required to meet the baccalaureate degree requirement should be taken in courses at the upper division or graduate level in subject areas that would enhance the professional competency, knowledge and skills of a candidate seeking to become a CPA.
  • Every two graduate credit hours earned at accredited institutions recognized by the Board will be considered to be equal to three undergraduate credit hours.
  • Correspondence, CLEP credit, pass/fail grades, CPA Review courses and online courses are acceptable when you receive credit for the courses at a regionally accredited college or university. These courses must appear on an official transcript.

Residency

There is not a residency requirement for the state of Utah.

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USEFUL LINKS

Candidate Bulletin
Score Information
Score Reprint
NTS Reprint
NASBA Candidate Identification Cards
Utah State Board
Prometric
AICPA

FORMS

Education Checklist
Exception to Policy
Transferring into Utah (FT only)
Information Change Request
ADA Accommodations

CONTACT US

800-CPA-EXAM (800-272-3926)
International: (615) 880-4250
M - Th: 8 a.m. - 2 a.m. Eastern
F: 8 a.m. - 5 p.m. Eastern
Fax: (615) 880-4290, Attn: UT Coordinator
Email: cpaes-ut@nasba.org

Mail: Utah Coordinator
CPA Examination Services
PO Box 198469
Nashville, Tennessee 37219-8469