Utah CPA Requirements 2027
Apply the final postgraduate and academic-unit rules. Build your 2027 application and study plan from dated official evidence.
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 choicesYour 2027 application roadmap
Apply the final postgraduate and academic-unit rules
For 2027, use the final July rule and postgraduate substitution. Keep accounting academic units separate from raw transcript credit totals.
Before applying
Check Utah exam entry and map your transcript. Degree or courses
Before choosing classes
Choose a licensing route and record the remaining accepted subjects. Extra credits help only when they meet that route’s conditions.
Before booking a section
Coordinate your NTS, study readiness, published 2027 testing windows, and the July exam-interface transition.
Before counting experience
Confirm the work, duration, supervisor, and documentation accepted for your Utah license path.
What this edition adds to your 2026 reference
Use this edition to organize a 2027 application, choose your next evidence check, and connect it to an exam preparation schedule. Unchanged state rules retain their actual review dates. A new guide year does not itself change eligibility.
Your state-specific decision: 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.
Open the dated 2026 reference| Decision | What to save | Question to resolve |
|---|---|---|
| Exam entry | Degree status, transcript, course descriptions, and the official exam checklist. | Utah’s final rule effective July 8, 2026 provides a qualifying accounting/tax degree option and a specified coursework option for exam entry. |
| License route | The chosen education and experience route, its effective date, and the authority’s instructions. | 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. |
| Exceptions and transitions | Dated authority replies for disputed courses, foreign education, prior exam credit, or a new pathway. | The final rule’s internal cross-references are inconsistent for the experience definition. No hourly conversion is invented; confirm the current DOPL form. |
| Application budget | Separate evaluation, section application, exam, and later license charges. | Confirm the amount payable when you apply. Dated fees in this guide are not a guaranteed 2027 tariff. |
Choose a realistic testing window
Check the published schedule and July transition before setting a target appointment.
Read the guidePlan practice around the exam format
Use the reviewed specification and its stated coverage limits to balance MCQs and simulations.
Read the guideConnect your license and career plan
Compare wage benchmarks, offer conditions, experience supervision, and preparation support.
Read the guidePermission 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
- 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.
- What education should a 2027 Utah CPA Exam candidate check?
- Based on the September 15, 2026 source review: 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.
- Which Utah CPA license paths should I compare for 2027?
- 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. Review the route-specific effective dates and experience conditions before applying.
- What changed in this 2027 Utah guide?
- This edition adds a candidate decision roadmap, application evidence checklist, study milestones, and links to the 2027 exam schedule. Its state-specific focus is: Apply the final postgraduate and academic-unit rules. Unchanged rules retain their source dates.
- Are the fees in this guide guaranteed for 2027?
- No. Each listed charge retains its actual source review date. Confirm evaluation, application, exam-section, and licensing charges before payment.
- What still needs confirmation for a Utah application?
- The final rule’s internal cross-references are inconsistent for the experience definition. No hourly conversion is invented; confirm the current DOPL form.
- Does the guide guarantee that I qualify for a CPA license?
- No. The board or designated service decides eligibility. Use this guide to organize your evidence and prepare specific questions; CPAPass supports exam practice and study planning.
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.