Utah Administrative Code
Topic - Commerce
Title R156 - Professional Licensing
Rule R156-26a - Certified Public Accountant Licensing Act Rule
Section R156-26a-102 - Definitions

Universal Citation: UT Admin Code R 156-26a-102

Current through Bulletin 2024-18, September 15, 2024

In addition to the definitions in Title 58, Chapter 1, Division of Professional Licensing Act, and Title 58, Chapter 26a, Certified Public Accountant Licensing Act, as used in this rule:

(1) "Administering organization" means an organization approved by the Division and the Board to administer peer reviews in the peer review program.

(2) "CPE Audit Service" means the online continuing professional education reporting system administered by NASBA.

(3) "Mobility," a practice privilege included in Section 58-26a-305 regarding exemptions from licensure, is defined and further clarified in Section R156-26a-305.

(4) "Nationally accredited" means an education program accredited by:

(a) the Association to Advance Collegiate Schools of Business (AACSB); or

(b) the Accreditation Council for Business Schools and Programs (ACBSP).

(5) "Non-duplicative" as used in Sections R156-26a-302a and R156-26a-302c means each course is counted only once and may not be used to simultaneously meet the requirements of multiple categories.

(6) "Qualified continuing professional education (CPE)" means continuing education that meets the standards in Section R156-26a-303b.

(7) "Regionally accredited" means an education program accredited by:

(a) the Northwest Commission on Colleges and Universities (NWCCU);

(b) the North Central Association of Colleges and Schools (NCA);

(c) the Middle States Commission on Higher Education (MSCHE);

(d) the New England Commission on Higher Education (NECHE);

(e) the Southern Association of Colleges and Schools Commission on Colleges (SACSCOC); or

(f) the Western Association of Schools and Colleges (WASC).

(8) "Unprofessional conduct" is further defined, under Subsection 58-1-203(1)(e), in Section R156-26a-501.

(9) "Year of review" means the calendar year during which a peer review is to be conducted.

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