Utah CPA Exam Requirements 2026
Utah's current exam-eligibility formula is A bachelor's degree or equivalent, 24 upper-division or graduate accounting hours, and 12 business hours. It is not expressed as one separate total-credit threshold. Check your education, application route, current known fees, deadlines, and next steps in one place.
Utah CPA requirements at a glance
Exam eligibility and CPA licensure are different decisions. This page leads with the rules to sit and keeps licensing information in a separate comparison.
Recent rule activity: Do not treat a proposed or future-effective pathway as current.
- Enacted And Effective: Bachelor's degree or equivalent plus the specified accounting and business coursework. Effective July 1, 2026.
- Enacted And Effective: Effective July 1, 2026, Utah requires a qualifying bachelor's degree and two years of accounting experience for licensure; a qualifying post-graduate degree may substitute for one year of experience. The former fixed 150-semester-hour licensure language was removed. Effective July 1, 2026.
Are you eligible for the CPA Exam in Utah?
Utah's current sitting rule is: A bachelor's degree or equivalent, 24 upper-division or graduate accounting hours, and 12 business hours. No separate total-hour number should be inferred. The application authority makes the final decision from official documents.
What to confirm before applying
- Meet the published good-moral-character requirement.
- Complete bachelor's degree or equivalent.
- Complete 24 qualifying accounting semester hours.
- Complete 12 qualifying business semester hours.
Named coursework and accreditation
- Accounting: financial accounting.
- Accounting: auditing.
- Accounting: taxation.
- Accounting: cost or managerial accounting.
- Accounting: accounting information systems or data analytics.
Credits must meet Utah Board and CPAES standards.
| Question | Current answer | Action |
|---|---|---|
| Can I sit before 150 hours? | Yes, if every other requirement is met. | Keep licensing education separate from exam eligibility. |
| Can I apply before the degree is awarded? | No published pre-degree application route is available. | Follow every final-transcript deadline. |
| Must I live in the jurisdiction? | No Utah jurisdiction-residency rule was identified. | Check separate U.S. residency, citizenship, SSN, and identity rules. |
| Are nontraditional credits accepted? | Treatment differs by credit type. | Use the credit-treatment checklist below and confirm unknowns. |
Education-hour details
| Requirement | Semester hours | Quarter hours | Details |
|---|---|---|---|
| Total college credit | Degree + courses | Degree + courses | A bachelor's degree or equivalent, 24 upper-division or graduate accounting hours, and 12 business hours |
| Accounting | 24 | 36 | Named subjects: financial accounting, auditing, taxation, cost or managerial accounting, accounting information systems or data analytics. |
| Business | 12 | 18 | Course classification is determined by the application authority. |
| Upper-level accounting | 24 | Not yet confirmed | Shown separately when the jurisdiction publishes an upper-level minimum. |
Credit types to confirm
- Community-college credit: Allowed subject to the published conditions
- Online credit: Allowed subject to the published conditions
- CLEP credit: Allowed subject to the published conditions
- AP credit: Confirm with the application authority
- Pass/fail credit: Allowed subject to the published conditions
- Internship credit: Confirm with the application authority
Utah eligibility gap planner
Enter your education and personal details to compare them with the published Utah requirements. Nuanced course classifications still require an official evaluation.
Check 4 published eligibility gates
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How to apply for the CPA Exam in Utah
NASBA CPA Examination Services (CPAES) is the application authority. Application method: online through NASBA CPA Portal.
Your application sequence
- Audit your transcriptsMatch total hours, degree status, accounting, business, and named-course requirements.
- Read the current official instructionsConfirm personal rules, deadlines, fees, and the exact application route.
- Submit the applicationApply through NASBA CPA Examination Services (CPAES) and pay the amount shown in the live application.
- Send official documentsArrange transcripts and evaluations through the method required by the application authority.
- Resolve follow-up requestsMonitor the applicant portal and respond to education or identity questions.
- Download the NTS and scheduleUse the exact name and expiration printed on the Notice to Schedule.
Documents to prepare
- official transcripts.
- completed CPA Portal application.
- foreign evaluation when applicable.
Processing time
Two to four weeks from the file-completion date.
Always follow the live application instructions in case a recipient, document method, address, or fee has changed.
Build your Utah application plan
The calculators use currently published numeric fees and time limits. Any amount or period not published is excluded.
CPA Exam cost calculator
Calculate the currently published fee components. Charges not listed by the application authority are excluded.
6-month NTS planner
Estimate the end of the published NTS period before purchasing more sections than you can reasonably take.
Utah application checklist
Check off each step as you finish it. Progress is stored only in this browser.
See what the CPA Exam journey feels like—while fighting off zombies.
Open CPA Exam Survival inside the CPA Exam Arcade and choose Story Mode. You will experience a playful version of the journey from signing up through studying and sitting for the exam.
Choose Story Mode when the game opens. This is an educational game, not an official AICPA or Prometric exam simulator.
Utah exam, NTS, and retake rules
Eligibility gets you into the exam. These rules determine how long your authorization and passing scores remain useful.
Pass four sections with a 75
Pass AUD, FAR, and REG plus one discipline: BAR, ISC, or TCP. Each required section uses a passing score of 75.
- Core sections are generally available through continuous testing.
- Discipline sections follow the applicable AICPA administration windows.
- Schedule only sections you can reasonably prepare for before the NTS expires.
Your 30-month credit window
NASBA advises candidates to apply only for a section they are ready to take within the next six months.
- Discipline sections follow AICPA testing windows.
Check CPA score-release timing · Compare how long CPA Exam scores last.
Compare review courses by the support you actually need.
Evaluate teaching style, practice tools, access length, guarantees, and total price before spending.
Important limits for international candidates
Foreign-education acceptance, the application jurisdiction, and the country where you physically test are separate decisions.
If your education was earned outside the U.S.
- Foreign education accepted: Yes, subject to evaluation conditions
- Credential evaluation required: Yes
- NIES required: No—use an evaluator accepted by the jurisdiction
- Approved evaluation services: NASBA International Evaluation Services (NIES)
- Certified translation: Required
Submit an international evaluation acceptable to CPA Examination Services; the published Utah instructions do not state that NIES is the exclusive evaluator.
If you want to test outside the United States
An international Prometric location does not create independent CPA Exam eligibility. You must first qualify through a participating U.S. jurisdiction.
Confirm that Utah participates for the country where you want to test and check the international administration fee before scheduling.
Check NASBA's current international administration list · Compare CPA jurisdictions for international candidates.
Utah CPA licensure comparison
Passing the exam is not the same as receiving a CPA license. This limited comparison prevents the licensing threshold from being mistaken for the rule to sit.
| Requirement | To sit for the exam | For licensure |
|---|---|---|
| Education | A bachelor's degree or equivalent, 24 upper-division or graduate accounting hours, and 12 business hours | Varies by pathway; review the current routes below |
| Experience | Not treated as an exam-sitting requirement unless the application instructions expressly say otherwise | Varies by pathway; use the experience term stated for your route below |
| Ethics exam | Separate from the Uniform CPA Exam | Required |
| Alternative pathway | Do not apply a licensure alternative automatically to exam eligibility | Enacted And Effective: Effective July 1, 2026, Utah requires a qualifying bachelor's degree and two years of accounting experience for licensure; a qualifying post-graduate degree may substitute for one year of experience. The former fixed 150-semester-hour licensure language was removed. |
Current licensure pathways
Choose the route that matches your education and experience. These are licensure routes, not automatic exam-admission rules.
Bachelor's degree plus two years
Qualifying bachelor's degree with the accounting and business concentration defined by rule and two years of accounting experience.
Effective: July 1, 2026
Post-graduate degree plus one year
Qualifying post-graduate degree used as a substitute for one of the two required years of accounting experience.
Effective: July 1, 2026
Pathway timing matters: Effective date: July 1, 2026. Licensure pathway only; do not infer a change to the separate examination-eligibility rule.
Utah CPA Exam requirements FAQ
How many college hours do I need to sit for the CPA Exam in Utah?
Utah's current education formula is: A bachelor's degree or equivalent, 24 upper-division or graduate accounting hours, and 12 business hours. The jurisdiction does not express that formula as one separate total-hour threshold.
Do I need 150 semester hours to sit in Utah?
No. Utah allows a qualified candidate to begin testing before completing 150 hours. Licensure education is a separate requirement.
Do I have to live in Utah to take the CPA Exam?
No Utah jurisdiction-residency requirement applies to exam eligibility. Other personal requirements can still apply.
Can I apply before my degree is awarded in Utah?
Utah does not offer a published pre-degree application route. Wait for the required degree or obtain written direction from the application authority.
How much does the CPA Exam application cost in Utah?
The current known first-section total is $460.59, using every mandatory fee layer in the verified snapshot. Returning-candidate and later-section totals can differ. Always confirm the live amount before payment.
How long do Utah CPA Exam credits last?
Utah provides a 30-month examination-credit window. Follow the jurisdiction's exact start-date rule and the expiration shown in your candidate account.
Can I use education earned outside the United States for Utah?
Utah accepts foreign education subject to an approved credential evaluation. Use an evaluation service accepted by the application authority.
Your next CPA Exam research steps
Use this Utah page as your eligibility command center, then move into application timing and study-material research.
Official Utah sources used for this guide
Open the controlling source before paying a non-refundable fee if your education, residency, identity, or pathway is unusual.
Confirm your situation before applying: We reviewed each requirement against the official sources below. Rules, fees, and Board interpretations can change quickly and sometimes without a widely distributed announcement, and your transcript or circumstances may be evaluated differently. Before you apply, pay a fee, or enroll in coursework, confirm your situation directly with NASBA CPA Examination Services (CPAES).
- Utah CPA ExamNational Association of State Boards of Accountancy · NASBA
- Utah Code Section 58-26a-306Utah State Legislature · Statute
- Utah Code Section 58-26a-302 - Qualifications for LicensureUtah State Legislature · Statute
- Utah State Bulletin - R156-26a Accountancy Rule AmendmentsUtah Department of Commerce · Official Rulemaking
Editorial standard: Proposed rules are not presented as effective, and interactive results are planning guidance rather than official eligibility determinations. Official sources last reviewed: August 8, 2026.
Reviewed by Bryan Kesler, CPA
Bryan Kesler is the founder of CPA Exam Guide. Regulatory eligibility is always determined by the applicable Board or examination authority.