• Find A Program

Utah CPA Exam Requirements


For Candidates in Utah that have not Taken the Uniform CPA Exam

The Utah Board of Public Accountancy is a branch of Utah’s Division of Occupational and Professional Licensing. The Board is made up of five members appointed by the Governor of the state, four licensed CPAs and one public member.

Utah is also home to the Utah Association of Certified Public Accountants (UACPA). This organization is made up of around 4,200 members who are committed to CPA advocacy, professional education, leadership development, and networking opportunities within the CPA community.

Applicants applying to take the CPA exam in Utah must apply directly through NASBA.

Education Requirements

CPA exam applicants in Utah DO NOT need to meet the 150 semester hour requirement to be eligible to sit for the exam.

*Accredited online master’s programs in accounting are helping to make the 150 semester hours required for a CPA license more accessible than ever. The AICPA recognizes Master of Science in Accounting programs as providing bachelor’s degree holders with the most direct path to earning the additional credit hours required for CPA licensure.

There are four ways to fulfill the educational requirements that must be met before taking the CPA exam in Utah:

  • Earn a graduate degree in accounting from a college or university that has a business education program accredited by the Association of Collegiate Business Schools and Programs or the Assembly of Collegiate Schools of Business

OR

  • Earn a graduate degree in taxation or an MBA from an accredited college or university that includes:
    • 24 semester hours in upper-level accounting classes that cover at least:
      • Auditing
      • Financial accounting
      • Management accounting
      • Taxation

OR

    • 15 semester hours in graduate level accounting classes that cover at least:
      • Auditing
      • Financial accounting
      • Management accounting
      • Taxation

OR

  • Earn a bachelor’s degree in accounting or business, along with an additional 30 semester hours beyond a bachelor’s degree, that includes:
    • 16 semester hours of upper-level accounting courses and 8 semester hours of graduate level accounting courses that cover:
      • Auditing
      • Financial accounting
      • Management accounting
      • Taxation
    • 12 semester hours of upper-level business courses (not including accounting courses)
    • 12 semester hours of graduate level business and/or accounting courses
    • 10 additional semester hours of either upper-level or graduate level accounting and/or business courses

OR

  • Earn a bachelor’s or graduate degree from an accredited college or university with:
    • At least 30 semester hours in business courses with a minimum of 2 semester hours in these courses:
      • Business administration
      • Business law
      • Communication (written and verbal)
      • Computers
      • Economics
      • Ethics
      • Finance
      • Statistics and quantitative methods
    • At least 24 semester hours in upper-level accounting courses with a minimum of 2 semester hours in these courses:
      • Auditing
      • Finance
      • Managerial
      • Systems
      • Tax
    • At least 30 extra semester hours beyond the requirements for a bachelor’s degree, including at least 8 semester hours in graduate accounting courses
    • At least 12 semester hours in graduate accounting or graduate business courses and 10 semester hours in upper-level or graduate level business courses
  • Applicants must complete at least 135 semester hours before sitting for the Uniform CPA exam

General Requirements

  • Applicants must submit official transcripts from each college and university attended to NASBA’s CPAES
    • All transcripts must have the official seal of the office of the Registrar
  • There is no residency or citizenship requirement for taking the CPA exam in Utah

Fee Requirements

  • Application fee – $145
  • Registration fee
    • All four examination sections – $110
    • Three examination sections – $95
    • Two examination sections – $80
    • One examination section – $65
  • Examination fees
    • Auditing and Attestation (AUD) – $192.03
    • Financial Accounting and Reporting (FAR) – $192.03
    • Business Environment and Concepts (BEC) – $172.51
    • Regulation (REG) – $172.51

Prometric testing centers in Utah are found in the following cities:

  • Lindon
  • Taylorsville
  • Salt Lake City

Already passed the CPA Exam and looking for additional licensing requirements in Utah? – Click Here