Utah CPA Requirements

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Education Requirements

Credit Requirements: 150 semester units (225 quarter units).

Minimum Degree: Baccalaureate with 150 semester units.

Additional Requirements:

A baccalaureate degree in business or accounting and 30 semester units (45 quarter units) beyond the requirements for a baccalaureate degree which includes not less than:

• 16 semester units (24 quarter units) in upper division accounting courses, which when combined with the accounting courses listed in Subsection (B) below, have at least one course with a minimum of two semester units (three quarter units) each covering the subjects of financial accounting, auditing, taxation, and management accounting;
• 8 semester units (12 quarter units) in graduate level accounting courses, which when combined with the accounting courses listed in Subsection (A) above, have at least one course each covering the subjects of financial accounting, auditing, taxation, and management accounting;
• 12 semester units (18 quarter units) in upper division non-accounting business courses;
• 12 semester units (18 quarter units) in graduate level business or accounting courses; and • 10 semester units (15 quarter units) of either graduate or upper division accounting or business courses.

OR

• Graduate degree in Accounting
• MBA degree:
  • 24 semester units in upper division accounting OR
  • 15 semester units in grad level accounting courses

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Residency Requirements

Citizenship: U.S. Citizenship not required

Minimum Age: none

Additional Requirements: It is not necessary to be a resident, employee, or keep office(s) in the state.

CPA Exam Resources

• CPA Examination Tutorial and Sample Tests
• NASBA CPA Exam Information - Utah
• CPA Requirements in Other States