Utah

Utah Board of Accountancy
dopl.utah.gov/cpa/index.html

To sit for the Exam: 120 semester hours including a bachelor's degree, with required upper-level/graduate accounting and business coursework. For licensure under the traditional pathway: 150 total semester hours with a concentration in accounting and business. Effective July 1, 2026, Senate Bill 15 (signed March 2025) adds an alternative pathway that removes the 150-hour requirement entirely: a bachelor's or master's degree with an accounting-and-business concentration plus 2 years of accounting experience (Utah Code 58-26a-302(1)(d)); a postgraduate degree may substitute for one of those two years.

Traditional pathway: 1 year of accounting experience. Under the new SB 15 pathway effective July 1, 2026: 2 years of accounting experience, with a postgraduate degree able to substitute for one of the two years.

Yes, a separate ethics exam/course is required.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Utah requires candidates to pass three separate exams for licensure: the Uniform CPA Exam, the AICPA Professional Ethics exam, and a Utah-specific Law and Rules exam (per the Division's own exam-information page). Utah is one of the first states to formally remove the 150-hour requirement as the only path to licensure (SB 15, effective July 1, 2026) — confirm which pathway's rules currently apply given how recent this transition is.

https://le.utah.gov/xcode/Title58/Chapter26a/58-26a.html — accessed 2026-09-30