Utah

Eligibility for Examination

Effective July 29, 2024

For the Examination, you are required to complete 120 semester (180 quarter) hours and 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

For licensure, you are required to complete 150 semester (225 quarter) hours and one of the following:

1. A graduate degree in accounting or taxation 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 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 (36 quarter) hours in upper division accounting courses, an equivalent combination of graduate and upper division accounting courses (graduate level courses to receive extra credit at the rate of 1.6)or 12 semester hours of graduate level accounting courses to include coverage of:
  • Financial Accounting
  • Auditing
  • Taxation
  • Managerial or cost accounting
  • Accounting Information Systems or Data Analytics

3. A 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 (36 quarter) hours in upper division or graduate level accounting courses with at least one course in each of the following subjects:
  • financial accounting,
  • auditing,
  • taxation,
  • management accounting,
  • Accounting Information Systems or Data Analytics
• 30 additional semester (45 quarter) hours in upper division or graduate level business or accounting courses;

4. A baccalaureate or or higher (any major) from an institution accredited by a regional accrediting body with no less than:

• 24 semester (36 quarter) hours upper division or graduate level accounting with a minimum of 2 semester hours or 3 quarter hours in each of the following subjects:
• Graduate level credits in accounting can be given “extra” credit at the rate of 1.6
  • Auditing
  • Financial Accounting
  • Managerial or Cost Accounting
  • Accounting Information Systems or Data Analytics
  • Taxation
• 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 or Quantitative Methods
  • Written and Oral Business Communication
  • Business Administration such as:
    •  Marketing
    • Production
    • Management
    • Policy
    • Organizational Behavior
• 30 additional semester hours in graduate or upper division accounting and business

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.

Transcripts

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

1. 1. • You must submit an official transcript from each school you attended. 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.
      • 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 [email protected]. Electronically delivered transcripts must be submitted directly from the institution(s).
      • Photocopies of transcripts are not official and cannot be accepted.
      • 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:

1. 1. • Have your educational credentials evaluated by:
        • NASBA International Evaluation Services, or
        • any member organization of the National Association of Credential Evaluation Services (NACES).
      • 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 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.
      • 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

1. 1. • 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.

1. An official transcript from each school listed on your application. Transcripts must be sent directly from your school to CPA Examination Services.
2. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
3. Testing Accommodations Request 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 Testing Accommodations Request Form for more information.

Education Evaluation Application

Before you can apply for an exam section you must first be deemed eligible for the CPA Exam. Your Evaluation Application will determine if you meet the educational requirements needed to take the CPA Exam for your selected jurisdiction.

Education Evaluation Application Fee: $93.00

Exam Section Application

Once you have been found eligible for the CPA Exam you may then apply for a specific exam section. You can only apply for one exam section per application. You are advised to only apply for the exam section if you are ready to take it. Your Notice to Schedule will be valid for a limited amount of time, and you must take the exam section listed on the NTS within this time frame or you will lose those fees paid.

Exam Section Application Fee: $355.64

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.

Candidates are allowed to sit for each section of the examination individually and in any order. Candidates retain credit for any section(s) passed for thirty (30) months, without having to attain a minimum score on failed sections and without regard to whether they have taken other sections. Candidates must pass all four sections of the examination within a “rolling” thirty (30)-month period that begins on the date of the score release. In the event all four sections of the examination are not passed within the rolling thirty (30)-month period, credit for any section(s) passed outside the thirty (30)-month period will expire and the section(s) must be retaken.

Written requests for exceptions to the requirements set forth above may be granted at the discretion of the Board for individual hardship or other good cause demonstrated in a timely manner.