Utah operates on a biennial continuing professional education cycle ending Dec. 31 of even-numbered years. CPAs must complete 80 hours every two years, including 4 hours of ethics — with 1 hour specifically covering the Utah CPA Licensing Act and Rules.
General requirement
CPAs must complete 80 hours of CPE during each two-year reporting period. The reporting period runs from Jan. 1 of odd-numbered years through Dec. 31 of even-numbered years. The current period is Jan. 1, 2025, through Dec. 31, 2026. License renewal is due Dec. 31 of even-numbered years.
Ethics requirement
Utah requires 4 hours of ethics CPE each reporting period, consisting of:
- 1 hour covering the Utah Certified Public Accountant Licensing Act and CPA Licensing Act Rule
- 3 hours of ethics education covering at least one of the following:
- AICPA Code of Professional Conduct
- Case-based instruction focusing on real-life situational learning
- Ethical dilemmas faced by accounting professionals
- Business ethics
The 1-hour Utah-specific component is included within the 4-hour ethics total. Ethics hours do not carry forward — 4 hours must be earned in each reporting period.
Credit limitations
- Self-study: No restriction on self-study hours. Up to 100% of the requirement may be completed through self-study.
- Instruction: Maximum of 40 hours (50%).
- Published materials: Maximum of 20 hours (25%). Credit is claimed only after publication.
- Nano learning: Credit awarded in 0.2-hour increments only, with a maximum of 0.2 hours per course.
Credit calculation
- Standard measurement: One CPE credit equals 50 minutes of instruction.
- Instruction: Preparation time (up to two times participant credits) plus presentation time.
- University credit: 15 CPE hours per semester hour and 10 CPE hours per quarter hour.
- Noncredit courses: One CPE hour per classroom hour.
- Group-live, group internet and blended learning: Credit may be earned in 0.2 or 0.5-hour increments after the first full hour.
- Interactive and QAS self-study: Credit may be earned in 0.2 or 0.5-hour increments after the first half-hour.
New licensees
No CPE is required at the first renewal following initial licensure. If the initial license term is less than a full two-year reporting period, the CPA must complete 10 hours of CPE per full quarter of licensure during that period.
Carryforward
Up to 40 hours of excess CPE may be carried forward to the next reporting period. Carried hours count as general CPE only and cannot be used to satisfy the ethics requirement.
Excess ethics hours carried forward count only as general CPE hours — 4 ethics hours must be earned in each reporting period. If a licensee renews before Dec. 31, any additional CPE completed through the end of the year may be reported and carried forward.
Nonresident CPAs
Nonresident licensees may satisfy Utah's CPE requirements by meeting the requirements of their principal place of business state. If that state does not require CPE, Utah's requirements apply.
Nonresident CPAs must still complete the Utah ethics requirement, including the 1-hour Utah laws and rules component.
Acceptable subjects
Acceptable subjects include accounting, auditing, consulting services, taxation, management, specialized knowledge and ethics. Personal development courses are acceptable if they maintain or improve the CPA's professional competence.
The following subjects do not qualify: self-realization, spirituality, personal health or fitness, sports and recreation, foreign languages or cultures unrelated to practice, and other subjects that do not contribute directly to professional competence.
Waivers and extensions
The board may waive CPE requirements or grant extensions for:
- Medical conditions certified by a physician
- Humanitarian or ecclesiastical service
- Extended presence in a location where CPE is unavailable
- Other circumstances that reasonably prevent compliance
Requests must be submitted no later than the CPE deadline. A waiver does not exempt a licensee from competency requirements — if unable to provide competent services, the licensee must refrain from practice.
CPE tracking and reporting
The Division of Occupational and Professional Licensing (DOPL) partners with NASBA's CPE Audit Service for reporting and tracking. CPE must be entered in the CPE Audit Service system. The Utah Association of CPAs serves as the Utah CPE Registry for course approval. Pre-approval is not mandatory but is recommended.