Frequently Asked Questions about CPE and Ethics Requirements

LICENSING + CPE FAQS

About CPE & Licensing

Is there a minimum number of hours I need to obtain in one subject area? Yes. With the ethics requirement, you need to obtain three hours of ethics credits and one hour of Utah laws and rules. For your remaining 76 hours, we highly recommend that you create a learning plan and take a broad range of topics to increase your overall knowledge and professional competence.

When is the reporting period in Utah? The current reporting period runs January 1, 2021 through December 31, 2022.

Is there a limit to how many hours I can complete with online courses? No. There is no restriction on the number of hours you may spend in group-study (live courses, group presentations), self-study or in-house training.

Can I take all of my CPE in one year? Yes.

How do I get my class or conference approved for CPE credit? The topics that qualify for CPE credit are determined by the Utah State Board of Accountancy. Through an agreement with DOPL, the UACPA is the Utah CPE Registry. CPE approval applications (www.uacpa.org/cpeapproval) will be reviewed and returned within seven business days of submission.

If I am not licensed in Utah, but would like to transfer my license, what do I need to do? To become licensed in Utah, you need to submit an application for Utah licensure to the Department of Occupational and Professional Licensing and submit your scores for the Utah Laws & Rules Exam and the AICPA Ethics Exam.

LICENSING QUESTIONS

For questions on renewing as related to CPE, the Department of Occupational and Professional Licensing can assist you.

Department of Occupational and Professional Licensing Phone: 801-530-6628 Website: dopl.utah.gov

About the the Ethics Requirement

As of 2018, CPAs in Utah are required to report classes four hours, including ethics (three hours) and Utah Laws and Rules (one hour).

What is ethics CPE requirement in Utah? At least one hour of education on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rule and at least three hours of ethics education which shall cover one or more of the following areas: The AICPA Code of Professional Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics.

What classes can I take to fulfill this new requirement? The UACPA has produced a webcast that meets the requirements of the Utah laws and rules. It is available on the UACPA website and is free to members. Find it at uacpa.org/ lawsandrules. UACPA conferences typically have an ethics breakout or section as well. You can also find a large selection of ethics courses on the UACPA website.