NATIONAL REGISTRY OF CPE SPONSORS

NASBA

CPE Requirements

Utah

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.

General Requirement
80 hours

Ethics Requirement
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
None

Credit Limitations

  • 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.

Credit Calculation

  • 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: Half credits allowed after the first hour.

Other State Policies

Utah accepts CPE credits for programs offered by National Registry sponsors.

 

View Utah Board of Accountancy Contact Information

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