Utah Code 58-26a-306. Examination requirements

58-26a-306. Examination requirements.

(1)

Before taking the qualifying examinations, an applicant shall:

AICPA: means the American Institute of Certified Public Accountants. See Utah Code 58-26a-102
Board: means the Utah Board of Accountancy created in Section 58-26a-201. See Utah Code 58-26a-102
CPA: means an individual currently licensed by this state or any other state, district, or territory of the United States of America to practice public accountancy or who has been granted a license as a certified public accountant under prior law or this chapter. See Utah Code 58-26a-102
Person: means :Utah Code 68-3-12.5
Qualifying examinations: means :

(a)	the AICPA Uniform CPA Examination;

(b)	the AICPA Examination of Professional Ethics for CPAs;

(c)	the Utah Laws and Rules Examination; and

(d)	any other examination approved by the board and adopted by the division by rule in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 58-26a-102
(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.

(2)	A person must sit for and meet the conditioning requirements of the AICPA Uniform CPA Examination as established by the AICPA.

Amended by Chapter 339, 2020 General Session