Utah Board of Accountancy · Utah Admin. Code R156-26a-303b
Utah CPAs must complete at least 80 CPE hours in each two-year licensure cycle ending December 31 of an even-numbered year. Those 80 hours must include at least 1 hour covering the Utah Certified Public Accountant Licensing Act and its Rule, plus at least 3 hours of ethics education. No CPE hours are required at a first renewal after initial licensure.
The 1 hour of Utah Laws and Rules is counted inside the 4-hour ethics total, not on top of it — the Board lists the two separately for clarity when a licensee is under audit. Utah sets no other subject-matter requirement.
One square equals one CPE hour in the two-year licensure cycle.
| Total CPE hours | 80 hours in each two-year licensure cycle |
|---|---|
| Reporting period | January 1 of each odd-numbered year through December 31 of each even-numbered year |
| License renewal | December 31 of each even-numbered year. The renewal and CPE deadlines share the same date. |
| Annual minimum | None. Hours may be distributed across the two years in any pattern. |
| Utah Laws and Rules | 1 hour covering Title 58, Chapter 26a (the CPA Licensing Act) and Rule R156-26a (the CPA Licensing Act Rule) |
| Ethics education | 3 hours covering one or more of: the AICPA Code of Professional Conduct; case-based instruction focusing on real-life situational learning; ethical dilemmas faced by accounting professionals; or business ethics |
| Subject requirements | None beyond the ethics and Laws and Rules hours |
| Carryforward | A maximum of 40 hours may be carried forward to the subsequent reporting period. Carried ethics hours count only as general hours in the period to which they are carried. |
| Self-study | All hours may be completed through self-study from approved providers. Group live, group internet-based, blended learning, interactive or QAS self-study, and nano learning are all accepted. |
| Instruction | First-time instructors, discussion leaders, or speakers may receive credit for actual preparation time up to two times the credits participants receive, in addition to presentation time. Some sources cap instruction at 50% of total CPE. |
| Published works | The Board determines the credit awarded. Submit a copy of the publication, a statement supporting the hours claimed, and the publisher or independent reviewer's contact details. |
| First renewal | No CPE hours are required at a first renewal after initial licensure |
| Non-resident licensees | CPE reciprocity is available, but non-residents must still fulfil the Utah ethics requirement including the Board-approved review of Utah laws and regulations |
| Reporting | Through the NASBA CPE Audit Service |
Reading the requirement as 4 ethics hours plus 1 Utah Laws and Rules hour. It is 4 hours total. The Board's own FAQ addresses this directly: the Laws and Rules hour is included in the four-hour ethics total but listed separately for clarity under audit. When you indicate that a regulatory or behavioral ethics course contains the one hour of Utah Laws and Rules content, credit is applied to both.
Covers the full four-hour Utah requirement: one hour on the Utah CPA Licensing Act and Licensing Act Rule, plus three hours of ethics education meeting R156-26a-303b(2)(b). Non-resident Utah licensees must complete this requirement even when using CPE reciprocity.
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Utah reports CPE through the NASBA CPE Audit Service
Group Live; Group Internet Based; QAS Self-Study
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Utah's cycle starts in an odd year and ends in an even one, with education and renewal falling on the same date.
The current reporting period runs January 1, 2025 to December 31, 2026.
Utah does not require the hours to be split evenly across the two years.
Four hours total. Record the Laws and Rules content in the CPE Audit Service so credit applies to both categories.
Have your hours recorded before the deadline. If you fail to complete 80 hours by the end of the renewal period, your license will expire and you will be unable to practice until the hours are completed and the license renewed.
Carried ethics hours count only as general hours in the period to which they are carried — a fresh 4 hours of ethics is still required.
Utah is specific about qualifying ethics content, listing four acceptable areas in the rule itself.
At least 80 CPE hours in each two-year licensure cycle ending December 31 of an even-numbered year.
Under Utah Administrative Code R156-26a-303b, those hours must include at least 1 hour on the Utah CPA Licensing Act and Rule, plus at least 3 hours of ethics education.
Four hours total. The 1 hour of Utah Laws and Rules is included in the 4-hour ethics total.
The Board lists the two separately for clarity when under audit. When you indicate that a Regulatory Ethics or Behavioral Ethics course contains the one hour of Utah Laws and Rules content, credit is applied to both categories.
The two-year renewal period runs from January 1 of each odd-numbered year through December 31 of each even-numbered year.
The current period runs January 1, 2025 to December 31, 2026. Your license expires December 31 of each even year, so have your hours recorded before then.
No. There is no requirement to split hours evenly, as long as you complete the required 80 hours during the two-year renewal period.
That gives real flexibility, but it also means the whole requirement can be left too late.
The three hours of ethics education must cover one or more of: the AICPA Code of Professional Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics.
The separate one-hour requirement covers the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rule.
No. Utah does not impose any other subject-matter requirement, and NASBA's Utah summary lists "None" under other subject area requirements.
That leaves 76 of the 80 hours entirely open.
Yes. A maximum of 40 hours may be carried forward to the subsequent reporting period.
Excess ethics hours carried forward count only as general hours in the period to which they are carried, so you still need a full 4 hours of ethics education in every reporting period.
Yes. All hours may be completed through self-study from approved providers.
Utah accepts a range of formats including group live, group internet-based, blended learning, interactive or QAS self-study, and nano learning.
Instructors, discussion leaders, or speakers presenting a learning activity for the first time may receive credit for actual preparation time up to two times the credits participants receive, in addition to presentation time.
Utah's state society also describes instructor credit as double the hours participants received per their certificate. Confirm the treatment with the Board if you rely heavily on instruction credit.
The Board determines the amount of credit awarded for published works.
Submit a copy of the publication, a statement from the writer supporting the number of CPE hours claimed, and the name and contact information of the publisher or independent reviewer.
No. No CPE hours are required at a first renewal after initial licensure.
The full 80-hour requirement applies from the second renewal onward.
Yes. The Board grants reciprocity to a non-resident licensee who has fulfilled the CPE requirements of the state where their office is located in the most recently completed reporting period.
Non-residents must still fulfil the Utah ethics requirement, which must be Board approved and include a review of Utah's laws and regulations. If the principal place of business state has no CPE requirements, Utah's rules apply in full.
The license expires, and you will be unable to practice until you have completed the CPE hours and renewed the license.
Utah does not offer a penalty-hours mechanism to renew while deficient, so plan to have hours recorded well before December 31 of the even year.
| Agency | Utah Board of Accountancy, Division of Professional Licensing (DOPL), Department of Commerce |
|---|---|
| Address | 160 East 300 South, Salt Lake City, UT 84111 |
| Phone | (801) 530-6628 |
| CPE support | [email protected], or the CPE Audit Service team at [email protected] |
| Website | dopl.utah.gov |
| State association | UACPA — CPE FAQ |
This page summarizes Utah CPE rules for general informational purposes and is drawn from Utah Administrative Code R156-26a-303b and the Division's published CPA CPE FAQs. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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