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 sections below for these requirements.


Education and Experience Requirements for CPA Examination and Licensure

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.

  • Degree: Baccalaureate or higher degree from a regionally accredited university. 
  • Accounting Coursework: 24 semester hours of upper division or graduate accounting courses which must cover financial accounting, auditing, taxation, and management accounting.
  • Business Coursework: 24 semester hours in business related subjects to include business law, computers, economics, business ethics, finance, business statistics and quantitative methods, written and oral business-related communications and business administration subjects such as marketing, productions, 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: 120 semester hours
  • Total Credit Hours for Licensure: 150 semester hours
  • Additional Exam Information
    • Prior to Sitting for the Uniform CPA Exam: Complete all education requirements including at least 120 semester hours of education.
    • Application Documents: Application documents found on the board website (opens new window).
  • 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 information can be found on the Utah Board of Accountancy (opens new window) 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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