Utah CPA CPE Requirements

How to reach the regulator directly.

Utah Board of Accountancy
Division of Occupational and Professional Licensing
160 East 300 South
P.O. Box 146741
Salt Lake City, UT 84111

Tel: (801) 530-6628
Fax: (801) 530-6511

Email: DOPLWeb@utah.gov

The regulator's own published rules and related resources.

Utah Division of Occupational and Professional Licensing

The total continuing education hours required.

80 hours.*

*Note: The only exception to this is the transitional 3-year CPE reporting period of January 1, 2016 - December 31, 2018 where there is a 120-hour requirement. Refer to "Cycling Period" below.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

The following standards have been broadly stated in recognition of the diversity of practice and experience among CPAs. They establish a framework for the development, presentation, measurement, and reporting of CPE programs and thereby help to ensure that CPAs maintain the required knowledge, skills and abilities necessary to competently provide services and to enable to the CPA to provide evidence of meeting the minimum CPE requirements specified under this rule.

Effective November 7, 2019: The continuing professional education (CPE requirements in Section 58-26a-304 are defined, clarified, or established as follows:

1. A CPA shall complete at least 80 CPE hours in each two-year licensure cycle ending on December 31 of each even-numbered year, except that no CPE hours are required at a first renewal after initial licensure.
2. CPE hours shall include at least:
   1. one hour of CPE that covers Title 58, Chapter 26a, the Certified Public Accountant Licensing Act, and Rule R156-26a, the Certified Public Accountant Licensing Act Rule; and
   2. three hours of ethics education that cover one or more of the following areas:
      1. the AICPA Code of Professional Conduct;
      2. case-based instruction focusing on real-life situational learning;
      3. ethical dilemmas faced by accounting professionals; or
      4. business ethics.
3. A CPA shall maintain current knowledge, skills, and abilities in all areas in which the CPA provides services, in order to provide services in a competent manner. To maintain or to obtain the knowledge, skills, and abilities to competently provide services, a CPA may be required to obtain CPE above and beyond the 80 minimum CPE credits specified in Section 58-26a-304.

Effective November 7, 2017 - November 6, 2019: CPA Standard No. 1: All CPAs must participate in CPE learning activities that maintain and/or improve their professional competence. This CPE must include a minimum of 80 hours of CPE in each two-year period ending on December 31 of each even numbered year, except that no CPE hours shall be required at the first renewal after initial licensure and except that 120 hours of CPE shall be required for the extended reporting period ending on December 31, 2018. [Refer to "Cycling Period" below.]

1. CPE hours shall include at least:
   1. one hour of CPE that covers Title 58, Chapter 26a, the Certified Public Accountant Licensing Act, and Rule R156-26a, the Certified Public Accountant Licensing Act Rule; and
   2. three hours of ethics education covering one or more of the following areas:
      1. the AICPA Code of Professional Conduct;
      2. case-based instruction focusing on real-life situational learning;
      3. ethical dilemmas faced by accounting professionals; or
      4. business ethics.

Prior to November 7, 2017: All CPAs must participate in CPE learning activities that maintain and/or improve their professional competence. This CPE must include a minimum of 80 hours of CPE in each two-year period ending on December 31 of each odd numbered year.

New Ethics Requirement:

Effective February 11, 2016: Effective for biennials ending December 31, 2017 and after: The 80 hours shall include at least one hour of education on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rule and at least three hours of ethics education which shall cover one or more of the following areas: the AICPA Code of Professional Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics.

• NOTE: July 28, 2016: From the UT Board: Utah CPAs should note that changes have been made to the Certified Public Accountant Act Rule as of February 11, 2016. To renew your license, you now need to have one hour of education on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rule and at least three hours of ethics education. The UT Board will keep you informed of available classes to fit these new requirements. The mandatory one hour class will be offered to UACPA members at no cost.

How the reporting cycle is structured.

Biennial. (Except for the January 1, 2016 - December 31, 2018 period, which is a transitional, 3-year period).

Effective November 7, 2017: For periods beginning January 1, 2019 and beyond: January 1, odd-numbered years through December 31, even-numbered years.

Implementation of CPE reporting and license-renewal alignment, effective December 31, 2018:

1. Effective December 31, 2018, the license renewal deadline and the CPE reporting period deadline shall have the same date of December 31 of even years.
2. For the reporting period ending December 31, 2018, the minimum CPE hour requirement under Subsection R156-26a-303b(2)(a) shall be 120 hours.
3. The CPE reporting period deadline of December 31, 2017, is extended to December 31, 2018.

• Note from CeriFi CPEdge: The December 31, 2017 CPE reporting deadline will be extended to December 31, 2018 to coincide with the extended license expiration date. Effective December 31, 2018, the license renewal deadline and the CPE reporting period deadline shall have the same date of December 31 of even-numbered years. As a result, CPE periods will transition as follows:
  • January 1, 2014 - December 31, 2015 (No change; 2 years, 80 hours required, no ethics; can include up to 40 hours carryover from 12/31/2013 period)
  • January 1, 2016 - December 31, 2018 (Extended period: 3 years, 120 hours required; "3 + 1" ethics; can include up to 40 hours carryover from 12/31/2015 period)
  • January 1, 2019 - December 31, 2020 (2 years, 80 hours required "3 + 1" ethics; can include up to 40 hours carryover from 12/31/2018 period)

For periods ending December 31, 2015 and earlier: January 1, even-numbered years through December 31, odd-numbered years.

When a reporting cycle begins.

Effective January 1, 2019: January 1, odd-numbered years.

Prior to January 1, 2019: January 1, even-numbered years.

Refer to "Cycling Period" above.

How completed credits are reported to the regulator.

Effective November 7, 2017-November 6, 2019: Mandatory Online Reporting. Except as otherwise authorized by the Division, CPE shall be reported online on the Division website.

Effective November 7, 2019: Reporting Requirements:

1. The license renewal deadline and the CPE reporting period deadline shall have the same date of December 31 of even-numbered years.
2. Except as otherwise authorized by the Division, CPE shall be reported online on the Division website.
3. A licensee applying for license renewal shall report by December 31 of each even-numbered year, demonstrating completion of at least the minimum number of CPE hours required under Section 58-26a-304 and this Section.
4. Each person applying for license reinstatement shall report to the Division at the time of application, demonstrating completion of the CPE required under Section R156-26a-307.
5. Each person applying for license reinstatement shall report to the Division at the time of application, demonstrating completion of the CPE required under Section R156-26a-307.

Prior to November 7, 2019: Reporting Requirements: Effective November 7, 2017: Each licensee applying for license renewal shall report, by December 31 of each even numbered year, demonstrating completion of at least the minimum number of credits required in Section 58-26a-304 for qualified continuing professional education hours completed for the preceding two years. Each person applying for license reinstatement shall file a report at the time of application demonstrating completion of the CPE required under Subsection R156-26a-307.

1. Such report shall be by means of one of the following:
   1. certification from an approved continuing professional education registry of the hours of qualified continuing education completed; or
   2. a report to the Division for review and approval of continuing professional education.
2. It is the responsibility of the applicant or licensee to demonstrate to the Division that the applicant or licensee successfully completed all CPE reported and meets the requirements of this section or that the CPE has been approved by an approved continuing professional education registry and that reported courses maintained or increased the professional competence of the applicant or licensee.

Prior to November 7, 2019: CPA Standard No. 3: CPAs are responsible for accurate reporting of CPE credits earned and should retain appropriate documentation of their participation in learning activities, including: name and contact information of CPE program sponsor, title and description of content, date of program, location and number of CPE credits, all of which should be included in documentation provided by the CPE program sponsor.

1. Although CPAs are required to document a minimum level of CPE hours, through periodic reporting of CPE, the objective of CPE must always be maintenance/enhancement of professional competence, not just attainment of minimum credits.
2. Compliance with regulatory and other requirements mandates that CPAs keep documentation of their participation in activities designed to maintain and/or improve professional competence. In the absence of legal or other requirements for longer retention, a CPA must retain documentation for a minimum of five years from the end of the year in which the learning activities were completed.
3. Participants must document their claims of CPE credit. Examples of acceptable evidence of completion include:
1. For group and independent study programs, a certificate or other verification supplied by the CPE program sponsor.
2. For self-study programs, a certificate supplied by the CPE program sponsor after satisfactory completion of an examination.
3. For instruction credit, a certificate or other verification supplied by the CPE program sponsor.
4. For a university or college course that is successfully completed for credit, a record or transcript of the grade the participant received.
5. For university or college non-credit courses, a certificate of attendance issued by a representative of the university or college.
6. For published articles, books, or CPE programs, (1) a copy of the publication (or in the case of a CPE program, course development documentation) that names the writer as author or contributor, (2) a statement from the writer supporting the number of CPE hours claimed, and (3) the name and contact information of the independent reviewer or publisher.

The renewal or reporting deadline.

December 31.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

'Unprofessional conduct' includes willfully failing to comply with continuing professional education or fraudulently reporting continuing professional education.

Failure to comply with CPE requirements.

Effective November 7, 2019: A licensee who fails to complete the required minimum CPE by the reporting deadline may not renew their license until the required CPE hours have been completed and reported.

Effective November 7, 2017 - November 6, 2019: Failure to meet the minimum hour requirement. An individual holding a current Utah license who fails to complete the required minimum CPE by the reporting deadline will not be allowed to renew their license until the required CPE hours have been completed and reported.

• NOTE: November 29, 2017: When asked whether the UT Board still applies penalty hours, the UT Board replied: "There are no penalty hours. You cannot renew your license until you report the hours." As a result of this revised rule, CeriFi CPEdge will not automatically add penalty hours to deficient UT status reports that end after the effective date of this rule.

Prior to November 7, 2017: Failure to meet the 80 hour requirement. An individual holding a current Utah license who fails to complete the required 80 hours of CPE by the reporting deadline will not be allowed to renew their license unless they complete and report to the Division at least 30 days prior to their expiration date two times the number of CPE hours the license holder was short for the reporting period (penalty hours). The penalty hours shall not be considered to satisfy in whole or part any of the CPE hours required for subsequent renewal of the license.

Prior to November 7, 2017: Non-Qualifying or Disqualified CPE hours. An individual who reports nonqualifying hours or who has hours disqualified by the Utah Board of Accountancy shall not be allowed to renew their license unless they complete and report to the Division, within 60 days of receiving notification by the Division of their shortage and the relevant penalty hours requirement under R156-26-303b(8)(c)(i) [above paragraph].

Reduced or prorated requirements for a first renewal.

Effective November 7, 2017: For initial licenses issued on or after January 1, 2016: There are no CPE hours required at the first renewal after initial licensure.

• Note from CeriFi CPEdge: November 27, 2017: CeriFi CPEdge has confirmed with the UT Board that the Board has done away with pro-ration. Example: An initial license issued on April 1, 2016 will have no CPE requirement for the first renewal (in this example, December 31, 2018). No ethics is required.
• Note from CeriFi CPEdge: November 29, 2017: CeriFi CPEdge has confirmed with the UT Board that an initial licensee who, under the new rules (effective November 7, 2017) has no CPE requirement for his/her first renewal, can accrue up to 40 hours of CPE and carry over to use in their subsequent, first full CPE period.

For initial licenses issued prior to January 1, 2016: Those individuals who become licensed or certified between renewal periods shall be required to complete CPE based upon ten hours per calendar quarter for the remaining quarters of the reporting period. CeriFi CPEdge has confirmed with the UT Board that a person who is licensed during a reporting period will need to complete one hour of Law Rules CPE and three hours of ethics CPE as part of the prorated hours.

Who may be excused from all or part of this requirement.

Waiver for Medical Reasons:

Updated January 9, 2020: A licensee may request the Board to waive the requirements or grant an extension for CPE on the basis that the licensee was not able to complete the continuing professional education due to medical or related conditions confirmed by a qualified health care provider.

1. Such medical confirmation shall include the beginning and ending dates during which the medical condition would have prevented the licensee from completing the CPE, the extent of the medical condition and the effect that the medical condition had upon the ability of the licensee to continue to engage in the practice of accountancy.
2. The Board in determining whether the waiver is appropriate shall consider whether or not the licensee continued to be engaged in the practice of accountancy practice on a full or part time basis during the period specified by the medical confirmation.
3. Granting a waiver of meeting the minimum CPE hours is not a waiver of a CPA being required to provide services in a competent manner with current knowledge, skill and ability. When medical or other conditions prevent the CPA from providing services in a competent manner, the CPA shall refrain from providing such services.

Effective November 7, 2019: Exemptions from Licensure - Mobility:

The mobility practice privilege included in Section 58-26a-305 is further clarified, defined, and established as follows:

1. As used in this section and Section 58-26a-305:
1. "Mobility" means a practice privilege that generally permits a licensed CPA in good standing rom a substantially equivalent state/jurisdiction where their principal place of business is located, to practice outside of that state/jurisdiction without obtaining another license. CPA mobility is a uniform approach endorsed by the AICPA and NASBA through the AICPA/NASBA Uniform Accountancy Act (UAA), allowing no-notification interstate practice by CPAs whose home jurisdiction or who individually are substantially equivalent where they meet the UAA licensure standard. The individual and firm automatically consent to the jurisdiction of the mobility state, and the mobility state's ability to discipline under the provision is based on the performance of services within the mobility state, whether physically, electronically, or otherwise.
2. "Individual mobility" means an individual CPA meets the requirements of Subsection 58-26a-305(1)(a) and Section R156-26a-305 to perform services through mobility in Utah. A CPA with individual mobility does not need to obtain a Utah CPA license or otherwise register with the Division.
3. "Firm mobility" means a CPA firm meets the requirements of Subsection 58-26a-305(1)(a) and Section R156-26a-305 to perform services through mobility in Utah. A CPA firm with firm mobility does not need to obtain a Utah CPA firm license or register with the Division.
4. "Home jurisdiction", for purposes of Section 58-26a-305 and this Section, means the jurisdiction where a CPA or CPA firm is licensed and their principal place of business is located.
5. "Mobility tool" means the online tool developed by the AICPA and NASBA to help CPAs and CPA firms understand mobility and determine their eligibility for mobility, available at https://cpamobility.org.
2. A CPA or CPA firm performing services through mobility in Utah shall hold an active, unrestricted license in good standing in their home jurisdiction. An inactive or restricted CPA or CPA firm license is invalid pursuant to Subsection 58-26a-305(1)(a)(ii)(C).
3. A CPA performing services through mobility shall only perform the same level of services (attest or non-attest) in the mobility jurisdiction as they are permitted to perform in their home jurisdiction.
4. A CPA firm not licensed in Utah may perform services through mobility in Utah as a person exempt from licensure pursuant to Subsection 58-26a-305(1)(a), if:
1. the CPA firm's principal place of business is not in Utah;
2. the CPA firm holds an active, unrestricted CPA firm license in good standing in its home jurisdiction; and
3. the CPA firm meets the ownership and peer review requirements of the mobility jurisdiction pursuant to Subsection 58-26a-302(3)(a)(iii) and Subsection R156-26a-303a.
5. A licensed CPA or CPA firm may obtain information regarding their eligibility for mobility by using the mobility tool at https://cpamobility.org.

Emeritus Status:

A licensee on CPA emeritus status is not required to meet the CPE requirements.

Updated January 9, 2020: Reinstatement of Licenses:

1. An individual who held a Utah license which has expired for failure to renew for nonpayment of fees, or an individual applying for reinstatement from emeritus status, may be relicensed upon satisfactory completion of:
   1. submission of an application on forms supplied by the Division which shall contain information as to why the individual allowed their license to lapse; and
   2. 80 hours of qualified CPE completed within the 12 months preceding the submission of the application for reinstatement, which shall include:
      1. at least 16 hours in accounting or auditing or both; and
      2. successful completion of the AICPA Professional Ethics for CPAs Examination and the Utah CPA Laws and Rules Examination with minimum scores of at least the minimum score required for initial licensure, which shall count as eight hours of CPE towards the 80 hour requirement.
2. The requirements in Subsection R156-26-307(1)(b) may be waived if the reinstatement applicant:
   1. has not been practicing within Utah since the expiration of the license being reinstated;
   2. has continuously since the expiration been licensed and practicing in another state; and
   3. demonstrates that the applicant has met all the CPE requirements that would have been applicable in Utah during the time the license was expired in Utah.
3. The requirements in Subsection R156-26a-307(1)(b) may be waived if:
   1. the applicant failed to renew because of inadvertent failure to pay the renewal fees, to sign application documents, or to meet similar technical application requirements;
   2. the application for reinstatement is filed with the Division within 24 months after expiration date of the license; and
   3. at time of application for reinstatement the applicant demonstrates by proof of attendance at acceptable CPE courses that at all times the applicant was in full compliance with the CPE requirements.
4. The number of hours required to reinstate a license may not satisfy in whole or part any of the minimum hours of CPE that may be required for subsequent renewal of the license.

• Notes: November 27, 2017: CeriFi CPEdge has confirmed with the UT Board the following information:
  • For periods starting January 1, 2016 and later: The November 7, 2017 rule changes did away with proration. Reinstated licensees will be required to report 120 hours by the end of the extended CPE period (January 1, 2016 - December 31, 2018). For biennials beginning January 1, 2019 and after, reinstated licensees will be required to report 80 hours for the biennial period in which they are reinstated.
  • For periods ending December 31, 2015 and earlier: A licensee who reinstates their license must obtain ten hours of CPE per full calendar quarter remaining in the current CPE reporting period after reinstatement is granted.

Whether unused credits can apply to the next period.

Carry Forward Provision:

Effective January 9, 2020: If a licensee reports required CPE and renews their license prior to December 31 of an even-numbered year, any additional CPE completed by that licensee through the remainder of the even-numbered year may be reported and carried forward toward the next succeeding CPE reporting period.

A licensee who completes more than the required hours of CPE during the reporting period may carry forward up to 40 hours to the next succeeding reporting period. CPE taken in the current reporting period and CPE hours carried forward from the previous reporting period shall qualify as 'general' CPE hours only for the current reporting period.

For the reporting period ending December 31, 2018: A licensee may carry forward all CPE hours completed between December 31, 2015, and December 31, 2018, to the reporting period ending December 31, 2018.

• Note from CeriFi CPEdge: November 29, 2017: CeriFi CPEdge has confirmed with the UT Board that an initial licensee who, under the new rules (effective November 7, 2017) has no CPE requirement for his/her first renewal, can accrue up to 40 hours of CPE and carry over to use in their subsequent, first full CPE period.
• Note from CeriFi CPEdge: August 19, 2016: CeriFi CPEdge has confirmed with the UT Board that excess hours of ethics and Law Rules CPE can be carried over to the next reporting period to meet the 80-hour requirement.
• Note from CeriFi CPEdge: August 19, 2016: CeriFi CPEdge has been programmed so that any excess ethics credits will first be applied to the 'General' category deficit (should one exist) in the 'current' UT status report. If no deficit remains in the 'current' UT status report, all excess credits (General, Ethics, UT CPA Licensing Act Ethics), up to the 40 credit maximum, will be carried over as 'General' credits to the next UT reporting period.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective November 7, 2019: The UT Board updated CPE rules. Changes include:

• Adoption of AICPA/NASBA Standards (August 2016).
• Retirement of the UT CPA and CPA Sponsor Board Standards.
• New Mobility Option (refer to the "Exemptions" section above for more details).

Effective January 9, 2020: The UT Board updated it rules to increase clarity and recognize the new CPE period which ends on December 31 of even numbered years. Refer to paragraphs above which are preceded by 'January 9, 2020' for more details.

Cycling Period:

Effective November 7, 2017: For periods beginning January 1, 2019 and beyond: January 1, odd-numbered years through December 31, even-numbered years.

Implementation of CPE reporting and license-renewal alignment, effective December 31, 2018:

1. Effective December 31, 2018, the license renewal deadline and the CPE reporting period deadline shall have the same date of December 31 of even years.
2. For the reporting period ending December 31, 2018, the minimum CPE hour requirement under Subsection R156-26a-303b(2)(a) shall be 120 hours.
3. The CPE reporting period deadline of December 31, 2017, is extended to December 31, 2018.

Requirements for New Licensees:

Effective November 7, 2017: For initial licenses issued on or after January 1, 2016: There are no CPE hours required at the first renewal after initial licensure.

• Note from CeriFi CPEdge: November 27, 2017: CeriFi CPEdge has confirmed with the UT Board that the Board has done away with pro-ration. Example: An initial license issued on April 1, 2016 will have no CPE requirement for the first renewal (in this example, December 31, 2018). No ethics is required.

Exemptions / Reinstatement Requirements:

• NOTE: November 27, 2017: CeriFi CPEdge has confirmed with the UT Board the following information:
  • For periods starting January 1, 2016 and later: The November 7, 2017 rule changes did away with proration. Reinstated licensees will be required to report 120 hours by the end of the extended CPE period (January 1, 2016 - December 31, 2018). For biennials beginning January 1, 2019 and after, reinstated licensees will be required to report 80 hours for the biennial period in which they are reinstated.
  • For periods ending December 31, 2015 and earlier: A licensee who reinstates their license must obtain ten hours of CPE per full calendar quarter remaining in the current CPE reporting period after reinstatement is granted.

Breakdown of Specific Requirements / New Ethics Requirement:

Effective February 11, 2016: Effective for biennials ending December 31, 2017 and after: The 80 hours shall include at least one hour of education on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rule and at least three hours of ethics education which shall cover one or more of the following areas: the AICPA Code of Professional Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics.

Effective May 24, 2004: The maximum cap on self-study credits has been removed.

Effective January 6, 2004: The CPE rules were overhauled. Highlights of the changes are listed below:

• The rules have incorporated most of the NASBA / AICPA Statement on Standards for CPE Programs.
• The maximum credit for self-study learning activities cannot exceed 25 percent of the CPE requirement.