Utah CPA Requirements (2026): Exam and License
Utah exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
Degree or courses
Utah’s final rule effective July 8, 2026 provides a qualifying accounting/tax degree option and a specified coursework option for exam entry.
Check exam entryCheckpoint 2
Can I obtain the license?
Utah’s final rule requires two years of accounting experience and allows a postgraduate degree to replace one year. It does not establish a generic three-path/150-credit framework.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Utah CPA Exam eligibility
Utah’s final rule effective July 8, 2026 provides a qualifying accounting/tax degree option and a specified coursework option for exam entry.
- The coursework option uses 24 accounting academic units and 12 business academic units; do not add a universal degree requirement to that exam option.
- The rule weights qualifying graduate units at 1.6 and limits accounting internship credit to six units.
Map your transcript
Utah accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Specified coursework option | 24 academic units | 12 academic units | Graduate weighting and internship limits apply |
| Qualifying accounting/tax degree | Program-specific treatment under the final rule | Program-specific treatment under the final rule | Exam and license degree conditions differ |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Utah CPA license pathways
Utah’s final rule requires two years of accounting experience and allows a postgraduate degree to replace one year. It does not establish a generic three-path/150-credit framework.
| Route / availability | Education | Experience |
|---|---|---|
| Experience framework | Qualifying degree and required concentration | 2 years of accounting experience |
| Postgraduate substitution | Qualifying postgraduate degree and other licensing conditions | Postgraduate degree may replace 1 of the 2 years |
- Licensing requires the qualifying degree. Other-degree candidates use the specified accounting/business coursework; qualifying accounting/tax programs have their own treatment.
- Initial licensure requires AICPA ethics at 90% and Utah laws/rules at 75%.
Dates that affect your decision
Planning for Utah CPA requirements in 2027
For 2027, use the final July rule and postgraduate substitution. Keep accounting academic units separate from raw transcript credit totals.
July 8, 2026
EffectiveFinal R156-26a rule
The official rule viewer identifies this as the current effective rule. The earlier June proposal is superseded for these claims.
Worked planning example
A postgraduate degree and the experience requirement
Illustrative candidate scenario, not an eligibility determination.
Starting point
You hold a qualifying postgraduate degree and are assessing how much accounting experience remains.
What the rules mean
Utah permits the degree to replace one year of the two-year framework. It does not remove all experience or the separate ethics examinations.
Next action
Confirm the degree’s treatment and the current experience form, then include both ethics pass scores in the licensing checklist.
From education to an appointment
How to apply and prepare in Utah
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
Utah CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the Utah CPA Exam requirements in 2026?
- Utah’s final rule effective July 8, 2026 provides a qualifying accounting/tax degree option and a specified coursework option for exam entry. The coursework option uses 24 accounting academic units and 12 business academic units; do not add a universal degree requirement to that exam option. The rule weights qualifying graduate units at 1.6 and limits accounting internship credit to six units.
- Does Utah require 150 hours for CPA licensure in 2026?
- Utah’s final rule requires two years of accounting experience and allows a postgraduate degree to replace one year. It does not establish a generic three-path/150-credit framework. Experience framework: Qualifying degree and required concentration; 2 years of accounting experience. Postgraduate substitution: Qualifying postgraduate degree and other licensing conditions; Postgraduate degree may replace 1 of the 2 years.
- How should I plan for Utah CPA requirements in 2027?
- For 2027, use the final July rule and postgraduate substitution. Keep accounting academic units separate from raw transcript credit totals.
- Are Utah exam eligibility and licensing the same?
- They are separate checkpoints. Utah permits the degree to replace one year of the two-year framework. It does not remove all experience or the separate ethics examinations. Confirm the degree’s treatment and the current experience form, then include both ethics pass scores in the licensing checklist.
- What should I confirm before applying in Utah?
- The final rule’s internal cross-references are inconsistent for the experience definition. No hourly conversion is invented; confirm the current DOPL form.
- Does a CPAPass account apply for my Utah license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Utah requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.