UTAH CPA EDUCATION CHECKLIST Education Requirements to Qualify a Candidate to Sit for the CPA Examination in Utah
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1 UTAH CPA EDUCATION CHECKLIST Educatin Requirements t Qualify a Candidate t Sit fr the CPA Examinatin in Utah REFERENCE SITES: Divisin f Occupatinal and Prfessinal Licensing (DOPL) Statute and Rules gverning CPA examinatin and licensure Candidate Infrmatin Brchure: j6yxqyq5vzwkye4dslsqqpdk7n4qzpq66vkpah/utcpacib_ c.pdf Prmetric Site fr CPA exam: CPA Exam Site: exam.rg/ Utah Applicatin: Utah Assciatin f CPAs Student Resurce Center: CONTACTS: Fr questins abut licensing: Divisin f Occupatinal and Prfessinal Licensing P.O. Bx Salt Lake City, UT Phne: Fr questins abut exams: Thmsn Prmetric 1260 Energy Lane St. Paul, MN Phne: ACCEPTED ACCREDITATION ORGANIZATIONS: AACSB: Assciatin t Advance Cllegiate Schls f Business ACBSP: Assciatin f Cllegiate Business Schls and Prgrams NASC: Nrthwest Assciatin f Schls and Clleges COC: Cmmissin n Clleges NCACS: Nrth Central Assciatin f Clleges and Schls CIHE: Cmmissin n Institutins f Higher Educatin CPA Educatin t Sit fr CPA Exam in Utah Page 1
2 FOUR OPTIONS FOR EDUCATION/DEGREE CRITERIA NECESSARY TO SIT FOR THE CPA EXAM IN UTAH: (Educatin must include 150 semester (225 quarter) hurs and must meet ne f the fur criteria belw, as evidenced thrugh submitting an fficial transcript) Graduate degree in Accunting frm AACSB r ACBSP accredited prgram [R156 26a 302a(1)(a)(i)] Graduate degree in Taxatin, r a Masters f Business Administratin degree frm an AACSB r ACBSP accredited prgram with nt less than: 24 semester (36 quarter) upper divisin hurs [R156 26a 302a(1)(a)(ii)(A)] r 15 semester (24 quarter) graduate hurs [R156 26a 302a(1)(a)(ii)(B)] with at least ne curse in the fllwing subjects: Financial Accunting, Auditing, Taxatin, Management Accunting An equivalent cmbinatin f graduate and upper divisin accunting curses [R156 26a 302a(1)(a)(ii)(C)] cvering the subjects f financial accunting, auditing, taxatin, and management accunting. One hur f graduate level curse wrk being equivalent t 1.6 hur f upper divisin curse wrk Baccalaureate degree in business r accunting frm an AACSB r ACBSP accredited prgram and 30 semester (45 quarter) hurs beynd the requirements fr a baccalaureate degree which includes nt less than: 16 semester (24 quarter) upper divisin hurs in cvering the subjects f financial accunting, auditing, taxatin, and management accunting [R156 26a 302a (1)(a)(iii)(A)]. Must have at least ne curse with a minimum f tw semester (3 quarter) hurs (when cmbined with the requirement belw) 8 semester (12 quarter) hurs in graduate level accunting curses cvering the subjects f financial accunting, auditing, taxatin, and management accunting [R156 26a 302a (1)(a)(iii)(B)]. Must have at least ne curse with a minimum f tw semester (3 quarter) hurs (when cmbined with the requirement abve) [R156 26a 302a (1)(a)(iii)(B)].upper divisin nn accunting business curses 12 semester (18 quarter) hurs in graduate level business r accunting curses; AND 10 semester (15 quarter) hurs f either graduate r upper divisin accunting r business curses CPA Educatin t Sit fr CPA Exam in Utah Page 2
![degree frm an AACSB r ACBSP accredited prgram with nt less than: 24 semester (36 quarter) upper divisin hurs [R156 26a 302a(1)(a)(ii)(A)] r 15 semester (24 quarter) graduate hurs [R156 26a](/docs-images/42/2695758/images/page_2.jpg "302a(1)(a)(ii)(B)] with at least ne curse in the fllwing subjects: Financial Accunting, Auditing, Taxatin, Management Accunting An equivalent cmbinatin f graduate and upper divisin accunting curses")
3 Graduate r undergraduate prgram frm an institutin accredited by Nrthwest Assciatin f Schls and Clleges, Cmmissin n Clleges, Nrth Central Assciatin f Clleges and Schls, Cmmissin n Institutins f Higher Educatin, r equivalent accrediting institutin (as determined by the State Bard f Accuntancy). [R156 26a 302a (1)(b)]. 30 semester (45 quarter) hurs in business r related curses prviding a minimum f 2 semester (3 quarter) hurs in each f the fllwing subjects [R156 26a 302a (1)(b)(i)]: Business law Cmputers Ecnmics Ethics Finance Statistics and quantitative methds Written and ral cmmunicatins; and Business administratin such as marketing, prductin, management, plicy r rganizatinal behavir 24 semester (36 quarter) hurs in upper divisin accunting curses with a minimum f 2 semester (3 quarter) hurs in each f the fllwing subjects: [R156 26a 302a (1)(b)(ii)] Auditing Finance Managerial r cst accunting Systems Taxes 30 semester (45 quarter) hurs beynd the requirements fr a baccalaureate degree f additinal business related curse wrk including nt less than: [R156 26a 302a (1)(b)(iii)] 8 semester (12 quarter) hurs in graduate accunting curses 12 semester (18 quarter) hurs in graduate accunting r graduate business curses; AND 10 semester (15 quarter) upper hurs f divisin undergraduate r graduate level additinal business related curses CPA Educatin t Sit fr CPA Exam in Utah Page 3
![30 semester (45 quarter) hurs in business r related curses prviding a minimum f 2 semester (3 quarter) hurs in each f the fllwing subjects [R156 26a 302a (1)(b)(i)]: Business law Cmputers Ecnmics](/docs-images/42/2695758/images/page_3.jpg "Ethics Finance Statistics and quantitative methds Written and ral cmmunicatins; and Business administratin such as marketing, prductin, management, plicy r rganizatinal behavir 24 semester (36")
4 UTAH CPA EDUCATION CHECKLIST Educatin Requirements t Qualify a Candidate t Sit fr the CPA Examinatin in Utah Wrksheets fr Educatin Cmpliance WORKSHEET ONE: AACSB OR ACBSP MASTERS OF ACCOUNTING PAGE 5 WORKSHEET TWO: MBA FROM AACSB OR ACBSP PAGE 5 WORKSHEET THREE: AACSB OR ACBSP BACCALAUREATE DEGREE IN BUSINESS OR ACCOUNTING PLUS 30 SEMESTER HOURS PAGE 6 WORKSHEET FOUR: GRADUATE OR UNDERGRADUATE PROGRAM FROM NASC, COC, NACS OR CIHE ACCREDITED SCHOOLS PAGE 9 CPA Educatin t Sit fr CPA Exam in Utah Page 4
5 WORKSHEET ONE: GRADUATE DEGREE IN ACCOUNTING FROM AACSB OR ACBSP ACCREDITED PROGRAM [R156 26A 302A(1)(A)(I)] Submit fficial transcript alng with applicatin t sit fr the CPA exam. N additinal requirements necessary t meet the educatin requirement t sit fr the CPA exam in Utah. WORKSHEET TWO: MASTERS OF BUSINESS ADMINISTRATION DEGREE FROM AN AACSB OR ACBSP ACCREDITED PROGRAM 24 semester (36 quarter) upper divisin accunting curses with at least ne curse in the fllwing subjects [R156 26a 302a(1)(a)(ii)(A)] Curse Curse Credit Title Number Hurs Financial Accunting Auditing Taxatin Management Accunting Ttal Hurs: OR 15 semester (24 quarter) graduate hurs [R156 26a 302a(1)(a)(ii)(B)] with at least ne curse in the fllwing subjects: Curse Curse Credit Title Number Hurs Financial Accunting Auditing Taxatin Management Accunting Ttal Hurs: An equivalent cmbinatin f graduate and upper divisin accunting curses [R156 26a 302a(1)(a)(ii)(C)] cvering the subjects f financial accunting, auditing, taxatin, and management accunting. One hur f graduate level curse wrk being equivalent t 1.6 hur f upper divisin curse wrk CPA Educatin t Sit fr CPA Exam in Utah Page 5
6 WORKSHEET THREE: BACCALAUREATE DEGREE FROM AACAB OR ACBSP IN BUSINESS OR ACCOUNTING AND 30 SEMESTER (45 QUARTER) HOURS BEYOND THE REQUIREMENTS FOR A BACCALAUREATE DEGREES, WHICH INCLUDES NOT LESS THAN: 16 semester (24 quarter) upper divisin hurs in cvering the subjects f financial accunting, auditing, taxatin, and management accunting [R156 26a 302a (1)(a)(iii)(A)]. Must have at least ne curse with a minimum f tw semester (3 quarter) hurs (when cmbined with the requirement belw) Curse Curse Credit Title Number Hurs Financial Accunting Auditing Taxatin Management Accunting Ttal Hurs: 8 semester (12 quarter) hurs in graduate level accunting curses cvering the subjects f financial accunting, auditing, taxatin, and management accunting [R156 26a 302a (1)(a)(iii)(B)]. Must have at least ne curse with a minimum f tw semester (3 quarter) hurs (when cmbined with the requirement abve) Curse Curse Credit Title Number Hurs Financial Accunting Auditing Taxatin Management Accunting Ttal Hurs: CPA Educatin t Sit fr CPA Exam in Utah Page 6
7 [12 semester (18 quarter) hurs R156 26a 302a (1)(a)(iii)(B)] upper divisin nn accunting business curses Curse Curse Credit Title Number Hurs Upper Divisin Business Upper Divisin Business Upper Divisin Business Upper Divisin Business Upper Divisin Business Ttal Hurs: 12 semester (18 quarter) hurs in graduate level business r accunting curses; AND Curse Curse Credit Title Number Hurs Graduate Accunting/Business Graduate Accunting/Business Graduate Accunting/Business Graduate Accunting/Business Graduate Accunting/Business Ttal Hurs: CPA Educatin t Sit fr CPA Exam in Utah Page 7
8 10 semester (15 quarter) hurs f either graduate r upper divisin accunting r business curses Curse Curse Credit Title Number Hurs Accunting/Business Curse Accunting/Business Curse Accunting/Business Curse Accunting/Business Curse Accunting/Business Curse Accunting/Business Curse Accunting/Business Curse Accunting/Business Curse Accunting/Business Curse Accunting/Business Curse Ttal Hurs: CPA Educatin t Sit fr CPA Exam in Utah Page 8
9 Wrksheet Fur: Graduate r Undergraduate prgram frm NASC; COC, NACS, r CIHE 30 semester (45 quarter) hurs in business r related curses prviding a minimum f 2 semester (3 quarter) hurs in each f the fllwing subjects [R156 26a 302a (1)(b)(i)]: Curse Curse Credit Title Number Hurs Business law Cmputers Ecnmics Ethics Finance Statistics and quantitative methds Written and ral cmmunicatins; and Business administratin such as marketing, prductin, management, plicy r rganizatinal behavir Ttal Hurs: AND: 24 semester (36 quarter) hurs in upper divisin accunting curses with a minimum f 2 semester (3 quarter) hurs in each f the fllwing subjects: [R156 26a 302a (1)(b)(ii)] Curse Curse Credit Title Number Hurs Auditing Finance Managerial r cst accunting Systems Taxes Ttal Hurs: CPA Educatin t Sit fr CPA Exam in Utah Page 9
10 AND: 30 semester (45 quarter) hurs beynd the requirements fr a baccalaureate degree f additinal business related curse wrk including nt less than: [R156 26a 302a (1)(b)(iii)] 8 semester (12 quarter) hurs in graduate accunting curses Curse Curse Credit Title Number Hurs Graduate Accunting Graduate Accunting Graduate Accunting Graduate Accunting Graduate Accunting Ttal Hurs: AND:12 semester (18 quarter) hurs in graduate accunting r graduate business curses; Curse Curse Credit Title Number Hurs Graduate Accunting/Business Graduate Accunting/Business Graduate Accunting/Business Graduate Accunting/Business Graduate Accunting/Business Ttal Hurs: CPA Educatin t Sit fr CPA Exam in Utah Page 10
11 AND: 10 semester (15 quarter) upper hurs f divisin undergraduate r graduate level additinal business related curses Curse Curse Credit Title Number Hurs Business Curse Business Curse Business Curse Business Curse Business Curse Business Curse Business Curse Business Curse Business Curse Business Curse Ttal Hurs: CPA Educatin t Sit fr CPA Exam in Utah Page 11
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