CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

State CPE Requirements

Utah

Welcome to your go-to guide for fulfilling your Continuing Professional Education requirements, tailored to your state’s specific mandates and regulations.

Revision Date:
February 6, 2023

All Continuing Professional Education (CPE) requirements are sourced from NASBA. For detailed information, please visit the NASBA CPE Requirements page.

Total CPE Hours Required

80 hours

CPE Reporting Period

1/1 to 12/31 biennially, ending on even-numbered years

License Renewal Deadline

12/31 on even-numbered years

License Renewal Deadline:

12/31 on even-numbered years

CPE Reporting Period:

1/1 to 12/31 biennially, ending on even-numbered years

Total CPE Hours Required:

80 hours

Ethics Requirements:

1 Hour (must cover UT CPA Licensing Act and CPA Licensing Act Rule)
3 Hours (must cover at least 1 of the following: AICPA Professional Code of Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics)

Credit Limitations:

None

Other Subject Area Requirements:

None

Other State Policies:

CPE Reciprocity: The Utah Board of Accountancy will grant CPE Reciprocity to a non-resident licensee seeking renewal if the licensee has fulfilled the continuing education requirements in the most recently completed reporting period in the state in which his or her office is located. If the licensee’s Principal Place of Business state has no CPE requirements, the non-resident licensee must comply with the CPE requirements set by the Utah Board. Non-resident licensees will still be required to fulfill the Utah Ethics requirement, which must be Board approved and include a review of Utah’s laws and regulations.

Carry Credits: A maximum of 40 hours is allowed to carry forward to the subsequent reporting period.