Utah: CPE, firm permit and peer review rules for CPAs.

This page lists what the Utah board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

Utah, field by field.

Board of accountancy

Utah Board of Accountancy (Utah Division of Professional Licensing, Department of Commerce)

CPE hours & reporting period

80 hours in each two-year licence cycle ending December 31 of even-numbered years; no annual minimum; no CPE at the first renewal after initial licensure. Utah Code § 58-26a-304(1): "each licensee shall, during each two-year licensure cycle or other cycle defined by rule, complete 80 hours of qualified continuing professional education in accordance with standards defined by rule." Utah Admin. Code R156-26a-303b(1): "A CPA shall complete at least 80 hours of CPE during each two-year licensure cycle ending on December 31 of each even-numbered year, except that no CPE hours are required at the first renewal after initial licensure." R156-26a-303b(5)(a): "The license renewal deadline and the CPE hours reporting period deadline shall be December 31 of each even-numbered year"; (5)(b): each earned hour is entered into NASBA's CPE Audit Service; (6)(a): "A licensee who completes more than the required hours of CPE during the reporting period may carry forward up to 40 hours to the next succeeding reporting period." DOPL CPE FAQ (2025-06-10): "The 2-year renewal period runs from January 1st of each odd year through December 31st of each even year"; "Is there a minimum number of hours I need to obtain each year? A: No, just as long as you complete the required 80 hours during the 2-year renewal period."

Ethics CPE requirement

4 hours per cycle within the 80: one hour on the Utah CPA Licensing Act and Rule plus three hours of ethics. R156-26a-303b(2): "As part of a CPA's 80 hours of CPE, a CPA shall complete: (a) at least one hour that covers Title 58, Chapter 26a, the Certified Public Accountant Licensing Act, and Rule R156-26a, the Certified Public Accountant Licensing Act Rule; and (b) at least three hours of ethics education that covers at least one of the following areas: (i) the AICPA Code of Professional Conduct; (ii) case-based instruction focusing on real-life situational learning; (iii) ethical dilemmas faced by accounting professionals; or (iv) business ethics." DOPL CPE FAQ: "3 hours must be in ethics, and 1 hour must cover Utah Laws and Rules"; excess ethics hours carried forward count as general hours only.

CPA firm permit / registration

Registration as a CPA firm is required for a business entity to practise public accounting; each Utah location registers separately; two-year renewal cycle. Utah Code § 58-26a-301(1)(b): "Registration with the division is required for a qualified business entity to engage in the practice of public accounting, except as specifically provided in Section 58-26a-305 or 58-1-307." § 58-26a-301(2)(b): the division issues "a registration in the classification of Certified Public Accountant Firm." § 58-26a-302(3)(a)(iii): a simple majority of ownership, in financial interests and voting rights, must be held by CPAs licensed in Utah or another state; § 58-26a-302(3)(b): "Each separate location of a qualified business entity within the state seeking registration as a certified public accountant firm shall register separately." § 58-26a-303(1): licences and registrations are issued "in accordance with a two-year renewal cycle established by rule"; § 58-26a-303(2)(b): renewal requires evidence of "successful completion of a peer review meeting the requirements established by rule." DOPL renewal page: "Licenses expire on December 31 of even years."

Peer review requirement

A firm engaged in the practice of public accounting must undergo peer review at least once every three years as a renewal condition; a firm that does not perform the covered services is exempt and notifies DOPL at renewal. Utah Code § 58-26a-303(2)(b) (peer review as a renewal requirement). R156-26a-303a(2): "A firm engaged in the practice of public accounting shall undergo a peer review as defined in Subsection 58-26a-102(14) that is: (a) performed at the firm's own expense; (b) commensurate in scope with the firm's practice; (c) performed at least once every three years; and (d) administered by an accounting firm as the administering organization". R156-26a-303a(10)(a): a firm that does not perform services within the scope of the minimum standards "is exempt from peer review and shall notify the Division of the exemption at the time of renewal of its registration"; (10)(b): an exempt firm that begins such services "shall begin a peer review within 18 months of the date of the issuance of its initial report." Utah Code § 58-26a-102(14) defines peer review as a board-approved review "of the attest and compilation services rendered by a licensee in the practice of public accounting."

Licence renewal cycle

Two-year cycle; licences expire December 31 of even-numbered years. Utah Code § 58-26a-303(1): "The division shall issue each license and registration under this chapter in accordance with a two-year renewal cycle established by rule"; § 58-26a-303(3): "Each license or registration automatically expires on the date shown on the license or registration unless it is renewed in accordance with Section 58-1-308." R156-26a-303b(5)(a): renewal deadline "December 31 of each even-numbered year." DOPL renewal page: "Licenses expire on December 31 of even years"; a renewal notice is sent "At least 60 days prior to the expiration date."

Mobility / practice privilege

Yes, without a Utah licence and with no notice, fee or submission. Utah Code § 58-26a-305(1)(a): an individual who "holds a valid license or permit in good standing as a certified public accountant or equivalent issued by another state, if at the time the individual was licensed, the individual showed evidence of having successfully completed the equivalent of qualifying examinations required for that state" may practise without a Utah licence on consenting "to personal and subject matter jurisdiction and disciplinary authority of the division," "to comply with this chapter and the rules made under this chapter," to cease offering or rendering services if the home-state licence becomes invalid, and "to the appointment of the state board which issued the individual's license as the individual's agent upon whom process may be served." § 58-26a-305(2)(a): such an individual "has all the privileges of a licensee of this state and may engage in acts included within the definition of the practice of public accountancy, whether in person or by mail, telephone, or electronic means, based on a practice privilege in this state, and no notice, fee, or other submission shall be provided by that person." R156-26a-305(1): the home-jurisdiction licence must be active, unrestricted and in good standing; (2): only the level of services (attest or non-attest) permitted in the home jurisdiction; (3): a CPA firm not licensed in Utah may practise through mobility if its principal place of business is not in Utah, it holds an active, unrestricted firm licence in good standing in its home jurisdiction, and it meets Utah's ownership and peer review requirements.