Utah CPA Exam Requirements
Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Utah CPA Exam Education Requirements
Education Requirement for Licensure: 150 hours (including B.A.)
Participates in International Examination Program: Yes
Hours in accounting:
- Graduate Degree: 24 semester hours or equivalent quarter hours in upper division accounting courses and 15 semester hours or equivalent quarter hours in graduate level accounting courses which must cover financial accounting, auditing, taxation and management accounting or combination of both.
- B.A. Degree: 30 semester hours or equivalent quarter hours which includes 16 hours in upper division accounting courses and 8 hours in graduate level accounting courses which must cover financial accounting, auditing, taxation and management accounting.
Exam sitting requirements: 150 hours (must complete education requirement prior to sitting for exam)
Experience requirements: 1 year experience applying accounting and auditing skills and principles that are taught as part of the professional education
Ethics exam: Must pass AICPA Professional Ethics Exam for initial licensure
Pre-Evaluation Service
Utah offers pre-evaluation as an optional service. A pre-evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. To begin the pre-evaluation process, please visit CPA Central. You must create a CPA Central user account before you can submit your pre-evaluation application online.
Send any additional required information or documents to:
CPA Examination Services – UT
PO Box 198469
Nashville, TN 37219
Materials to be Submitted with Application
Official transcript(s). Submission by you or school to CPAES.
International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
ADA Accommodation 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.
Utah CPA Exam Fees
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next nine months.
Application fee $145.00
Examination Fees
Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51
Registration Fees
4 examination sections $110.00
3 examination sections $95.00
2 examination sections $80.00
1 examination section $65.00
Utah Association of Certified Public Accountants
Lauren Wallberg
Phone Number: 801-466-8022
Fax Number: 801-485-6206
Address: 1240 E. 2100 South, Suite 500, Salt Lake City, UT 84106
Email: lw@uacpa.org
Utah State Board of Accountancy
Phone Number: 801-530-6628
Toll-free in Utah: 866-275-3675
Fax Number: 801-530-6511
Address: 160 East 300 South, Salt Lake City, UT 84114-6741
P.O. Box 146741
Email: dansjones@utah.gov or doplweb@utah.gov