Utah

Below are the requirements to apply for a CPA license in Utah.

• One hundred and fifty (150) semester hours of education

Plus ONE of the following options:

Option 1:

• Graduate degree in Accounting or Taxation from an institution accredited in business by the AACSB or ACBSP.

Option 2a:

• Master of Business Administration degree from an institute accredited in business by the AACSB or ACBSP,
• Twenty-four (24) semester hours in upper division accounting courses, an equivalent combination of graduate and upper division accounting courses to include coverage of: Financial Accounting, Auditing, Taxation, Managerial/Cost Accounting, and Accounting Information Systems or Data Analytics

Option 2b:

• Master of Business Administration degree from a regionally accredited AACSB or ACBSP business program
• Twelve (12) semester hours of graduate level accounting courses to include coverage of: Financial Accounting, Auditing, Taxation, Managerial/Cost Accounting, and Accounting Information Systems or Data Analytics

Option 3:

• Bachelor’s degree in business or accounting from an institution accredited in business by the AACSB or ACBSP.
• Twenty-four (24) semester hours in upper division or graduate level accounting including at least one course in each of the following subjects: Financial Accounting, Auditing, Taxation, Managerial/Cost Accounting, and Accounting Information Systems or Data Analytics
• 30 additional semester hours upper division or graduate level business or accounting

Option 4:

• Baccalaureate degree or higher (any major) from a regionally accredited institution
• Twenty-four (24) semester hours in upper division or graduate level accounting with a minimum of 2 semester hours or 3 quarter hours in each of the following subjects: Financial Accounting, Auditing, Taxation, Managerial/Cost Accounting, and Accounting Information Systems or Data Analytics
• 24 semester (36 quarter) hours in non-accounting business or related courses with a minimum of 2 semester hours or 3 quarter hours in each of the following subjects: business law, Information Systems, Economics, Business Ethics, Finance, Statistics/Quantitative Methods, Written and Oral Communications, Business Administration (marketing, production, management, policy, or organizational behavior).
• Thirty (30) additional semester hours in graduate or upper division accounting and business

• Initial – $65
• Transfer of Grades – $65
• Reciprocal – $65

Applicants who obtained their education outside the United States must have an evaluation report completed and submitted by a member of the National Association of Credential Evaluation Services (NACES) organization.

> View a list of NACES current members.

• Completed original evaluations must be received by NASBA Licensing directly from the evaluation service at the time of application. Photocopies are not acceptable.
• 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.
• 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.

National Association of Credential Evaluation Services:
Email: [email protected]
Website: www.naces.org