Utah Administrative Code
Topic - Commerce
Title R156 - Professional Licensing
Rule R156-26a - Certified Public Accountant Licensing Act Rule
Section R156-26a-302a - Qualifications for CPA Licensure - Education Requirements

Universal Citation: UT Admin Code R 156-26a-302a

Current through Bulletin 2024-18, September 15, 2024

(1) Under Subsection 58-26a-302(1)(c), an applicant shall submit transcripts showing completion of course work consisting of a minimum of 150 semester hours or 225 quarter hours, and one of the following:

(a) a graduate degree in accounting or taxation from a nationally accredited education program;

(b) a Master of Business Administration degree from a nationally accredited education program that includes no less than:
(i) 24 semester hours or 36 quarter hours in upper-division or graduate-level accounting courses covering at least one course in each of the following subjects, with one hour of credit counted for one hour of upper-division course work, and 1.6 hours of credit counted for one hour of graduate-level course work:
(A) financial accounting;

(B) auditing;

(C) taxation;

(D) managerial or cost accounting;

(E) accounting information systems or data analytics; or

(ii) 12 semester hours or 18 quarter hours in graduate-level accounting courses covering the following subjects:
(A) financial accounting;

(B) auditing;

(C) taxation;

(D) managerial or cost accounting; and

(E) accounting information systems or data analytics;

(c) a baccalaureate degree in business or accounting from a nationally accredited education program that includes no less than:
(i) 24 semester hours or 36 quarter hours in non-duplicative upper-division or graduate-level accounting courses covering at least one course in each of the following subjects, with one hour of credit counted for one hour of upper-division course work and 1.6 hours of credit counted for one hour of graduate-level course work:
(A) financial accounting;

(B) auditing;

(C) taxation;

(D) managerial or cost accounting; and

(E) accounting information systems or data analytics; and

(ii) 30 additional semester hours or 45 quarter hours in upper-division or graduate-level accounting and business courses, with one hour of credit counted for one hour of upper-division course work, and 1.6 hours of credit counted for one hour of graduate-level course work; or

(d) a baccalaureate or graduate degree from a regionally accredited education program that includes no less than:
(i) 24 semester hours or 36 quarter hours in non-duplicative upper-division or graduate-level accounting courses, with a minimum of two semester hours or three quarter hours in each of the following subjects, and with one hour of credit counted for one hour of upper-division course work and 1.6 hours of credit for one hour of graduate-level course work:
(A) financial accounting;

(B) auditing;

(C) taxation;

(D) managerial or cost accounting; and

(E) accounting information systems or data analytics; and

(ii) 24 semester hours or 36 quarter hours in non-accounting business or related courses with a minimum of two semester hours or three quarter hours in each of the following subjects:
(A) business law;

(B) information systems;

(C) economics;

(D) business ethics;

(E) finance;

(F) statistics or quantitative methods;

(G) written and oral business communications; and

(H) business administration such as marketing, operations, management, policy, or organizational behavior; and

(iii) 30 additional semester hours or 45 quarter hours in upper-division or graduate-level accounting and business courses, with one hour of credit counted for one hour of upper-division course work, and 1.6 hours of credit for one hour of graduate-level course work.

(2) The Division in collaboration with the Board or the Education Advisory Committee may accept a baccalaureate degree in business or accounting from an education program that is not nationally accredited or regionally accredited if the applicant:

(a)
(i) has obtained a graduate degree in accounting or taxation or a Master of Business Administration from a nationally accredited education program; and

(ii) meets the requirements in Subsection R156-26a-302a(1)(b)(i) or (ii); or

(b)
(i) has obtained a graduate degree in accounting, taxation, or a Master of Business Administration from a regionally accredited education program; and

(ii) meets the requirements in Subsection R156-26a-302a(1)(d).

(3) The Division in collaboration with the Board or the Education Advisory Committee may make a written finding for cause that a particular accredited institution or program is not acceptable.

(4) The Division in collaboration with the Board or the Education Advisory Committee may accept education of a person who is or has been licensed as a certified public accountant or equivalent designation in a jurisdiction outside of the United States, if the applicant has obtained from NASBA verification of compliance with the terms of a current Mutual Recognition Agreement between that jurisdiction and the International Qualifications Appraisal Board of NASBA.

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