License Renewal Date
12/31 on even-numbered years
CPE Reporting Period
1/1 to 12/31 biennially, ending on even-numbered years
Effective December 31, 2017, the license renewal deadline and the CPE reporting deadline will have the same date of December 31 of even years. The reporting period deadline of December 31, 2017 is extended to December 31, 2018. The minimum CPE requirement for the extended reporting period ending December 31, 2018 is 120 hours.
1 Hour (must cover UT CPA Licensing Act and CPA Licensing Act Rule)
3 Hours (must cover at least 1 of the following: AICPA Professional Code of Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics)
Other Subject Area Requirements
- Committee/Firm Meetings: Only the portions of committee or staff meetings that are designed as programs of learning and comply with the NASBA/AICPA CPE standards qualify for CPE credit.
- Instructed: The maximum credit cannot exceed fifty percent (50%) of the CPE requirement.
- Published Materials: The maximum credit cannot exceed twenty-five percent (25%) of the CPE requirement.
- Blended Learning: Blended learning credit is accepted if the credit amount is within the current rounding rules.
- Instructed: Instructors, discussion leaders, or speakers who present a learning activity for the first time should receive CPE credit for actual preparation time up to two times the number of CPE credits to which participants would be entitled, in addition to the time for presentation.
- Published Materials: Credit to be determined by Board for published works. Must be formally reviewed by an independent party. CPE credits may only be claimed upon publication.
- University/college credit: One semester hour equals 15 CPE hours; one quarter hour equals 10 CPE hours. Non credit university or college courses shall be awarded credit only for the actual classroom time spent in the non-credit course.
- Partial Credit:
- Group-Live, Group Internet-Based, and Blended Learning: Accepted in 0.2 or 0.5 increments after the first full hour of CPE is earned (cross subject).
- Interactive/QAS Self-Study: Accepted in 0.2 or 0.5 increments after the first 0.5 hour of CPE is earned (cross subject).
- Nano Learning: Accepted in 0.2 increments with a maximum of 0.2 per course.
- Other Learning (Authored Published, CPE Technical Reviewer): Accepted in 0.5 increments after the first full hour of CPE is earned (cross subject).
Other State Policies
- The Utah Board of Accountancy will grant CPE Reciprocity to a non-resident licensee seeking renewal if the licensee has fulfilled the continuing education requirements in the most recently completed reporting period in the state in which his or her office is located. If the licensee's Principal Place of Business state has no CPE requirements, the non-resident licensee must comply with the CPE requirements set by the Utah Board. Non-resident licensees will still be required to fulfill the UT Ethics requirement, which must be Board approved and include a review of Utah's laws and regulations.
- CPE credit must be approved by either NASBA or the Utah Association of CPAs (UACPA).