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Utah Code § 58-26a-306

Examination requirements

Redline — January 1, 2025 → current.View current text →
Current — July 1, 2026
As of January 1, 2025
(1) Before taking the qualifying examinations, an applicant shall: (a) submit an application in a form approved by the division; (b) pay a fee determined by the department under Section 63J-1-504; (c) demonstrate completion of at least 120 semester hours or 180 quarter hours of the education requirement described in Subsection 58-26a-302(1)(c); and (d) be approved by the board, or an organization designated by the board, to take the qualifying examinations.
(1) Before taking the qualifying examinations, an applicant shall: (a) submit an application in a form approved by the division; (b) pay a fee determined by the department under Section 63J-1-504; (c) demonstrate completion of at least a bachelor's degree or the equivalent as described in Subsection 58-26a-302(1)(c); and (d) be approved by the board, or an organization designated by the board, to take the qualifying examinations.
(2) A person must sit for and meet the conditioning requirements of the AICPA Uniform CPA Examination as established by the AICPA.
(2) An individual shall sit for and meet the conditioning requirements of the AICPA Uniform CPA Examination as established by the AICPA.

Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.