Utah CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Please note there are different accounting and business education requirements for examination and licensure in Utah. See the charts below for these requirements.


The Bachelor of Science in Accounting (BSAC) program alone does not meet the education requirements to be licensed in Utah. The combination of the BSAC and the Master of Accounting (MAcc) program meets the education requirements for CPA examination and licensure.  In addition to the requirements listed above, students must complete the following to be licensed.


Education Requirements for CPA Examination and Licensure


Baccalaureate or higher degree from a regionally accredited university. 

Accounting Coursework

30 semester hours of accounting courses which includes 16 semester hours in upper division accounting courses and 8 semester hours in graduate level accounting courses which must cover financial accounting, auditing, taxation, and management accounting.

Business Coursework

30 semester hours in business related subjects to include at least 2 semester hours in each of the following: business law; computers; economics; ethics; finance; statistics and quantitative methods; written and oral communications; and business administration such as marketing, production, management, policy or organizational behavior.

Ethics Coursework

Must pass the AICPA Professional Ethics Exam and provide an official letter from the Utah Division of Occupational and Professional Licensing (DOPL) testing provider, PSI Examination Services, documenting passage of the Utah Law and Rules Examination for initial licensure.

Total Credit Hours for Examination

135 semester hours

Total Credit Hours for Licensure  

150 semester hours


Experience Requirements for Licensure

Minimum Work Experience

One-year (or 2,000 hours) experience under the direct supervision of a licensed CPA, applying accounting and auditing skills and principles that are taught as part of the professional education.


Additional Exam Information

Prior to Sitting for the Uniform CPA Exam

Complete all education requirements including at least 135 semester hours of education.

Application Documents

Application documents found on the board website.


Additional information can be found on the Utah Board of Accountancy website.


Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.  Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.



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