# Utah — CPA continuing professional education (CPE) requirements by US jurisdiction

For Utah, license renewal date is 12/31 on even-numbered years; cpe reporting period is 1/1 to 12/31 biennially, ending on even-numbered years  Effective December 31, 2017, the license renewal deadline and the CPE reporting deadline will have the same date of December 31 of even years. The reporting period deadline of December 31, 2017 is extended to December 31, 2018. The minimum CPE requirement for the extended reporting period ending December 31, 2018 is 120 hours; general cpe hours requirement is 80 hours; ethics cpe requirement is 1 Hour (must cover UT CPA Licensing Act and CPA Licensing Act Rule) 3 Hours (must cover at least 1 of the following: AICPA Professional Code of Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics); other subject area requirements is None, recorded from its source on 2026-08-12.

- **Jurisdiction:** Utah _(our reading, not quoted from the source)_
- **License renewal date:** 12/31 on even-numbered years _(verified: appears in the quote below)_
- **CPE reporting period:** 1/1 to 12/31 biennially, ending on even-numbered years  Effective December 31, 2017, the license renewal deadline and the CPE reporting deadline will have the same date of December 31 of even years. The reporting period deadline of December 31, 2017 is extended to December 31, 2018. The minimum CPE requirement for the extended reporting period ending December 31, 2018 is 120 hours. _(verified: appears in the quote below)_
- **General CPE hours requirement:** 80 hours _(verified: appears in the quote below)_
- **Ethics CPE requirement:** 1 Hour (must cover UT CPA Licensing Act and CPA Licensing Act Rule) 3 Hours (must cover at least 1 of the following: AICPA Professional Code of Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics) _(verified: appears in the quote below)_
- **Other subject area requirements:** None _(verified: appears in the quote below)_
- **CPE reciprocity policy:** The Utah Board of Accountancy will grant CPE Reciprocity to a non-resident licensee seeking renewal if the licensee has fulfilled the continuing education requirements in the most recently completed reporting period in the state in which his or her office is located. If the licensee's Principal Place of Business state has no CPE requirements, the non-resident licensee must comply with the CPE requirements set by the Utah Board. Non-resident licensees will still be required to fulfill the UT Ethics requirement, which must be Board approved and include a review of Utah's laws and regulations.
- **Date of last revision:** 2/6/2023 _(verified: appears in the quote below)_

## What the source says

> <https://www.nasbaregistry.org/cpe-requirements/cpe-requirements/utah> Utah CPE Requirements Utah Date of Last Revision: 2/6/2023 License Renewal Date 12/31 on even-numbered years CPE Reporting Period 1/1 to 12/31 biennially, ending on even-numbered years Effective December 31, 2017, the license renewal deadline and the CPE reporting deadline will have the same date of December 31 of even years. The reporting period deadline of December 31, 2017 is extended to December 31, 2018. The minimum CPE requirement for the extended reporting period ending December 31, 2018 is 120 hours. General Requirement 80 hours Ethics Requirement 1 Hour (must cover UT CPA Licensing Act and CPA Licensing Act Rule) 3 Hours (must cover at least 1 of the following: AICPA Professional Code of Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics) Other Subject Area Requirements None Credit Limitations None Credit Calculation Instructed:

## Source

- https://www.nasbaregistry.org/cpe-requirements/utah

Last verified: 2026-08-12. Review by: 2027-02-08.
Part of [CPA continuing professional education (CPE) requirements by US jurisdiction](https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/).