Utah CPE Requirements for CPAs
Many professional organizations, such as the American Institute of Certified Public Accountants (AICPA), require their members to complete a specific amount of continuing professional education within a given time period, primarily to make sure licensees offer quality services. However, for the AICPA in particular, because each state is regulated by a local Board of Accountancy, the actual CPE requirements vary widely from one location to another, and it is up to each individual accountant to know the state requirements they must meet.
In the state of Utah, accountants who are members of the AICPA must renew their license every two years, completing at least 80 hours of continuing professional education during that allotted time. The following table provides more insight into the CPA CPE requirements for Utah.
|License Renewal Date||CPE Reporting Period||Total CPE Hours||Self-Study Credit Limitations|
|December 31 on even-numbered years||January 1 – December 31 biennially, ending on even-numbered years||80 hours||None|
Subject Area Requirements
Within every two-year license renewal period, CPAs in Utah must complete at least 4 hours of continuing professional education in subject areas related to Professional Ethics, where 1 hour covers Utah CPA Licensing Act and CPE Licensing Act Rules. Furthermore, 3 hours must cover at least one of the following areas: AICPA Professional Code of Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics. The four hours of Professional Ethics training can be counted toward the total 80 required for license renewal.
Credit Limitations and Calculation
In Utah, it is possible for CPAs who provide formal instruction experiences to obtain up to 50% of their required credit hours by doing so. Instructors, discussion leaders or speakers who present a learning activity for the first time should receive CPE credit for the actual preparation time, up to two times the number of CPE credits to which participants would be entitled, in addition to the time for preparation.
Members of the AICPA who are actively taking and participating in college or university courses related to the Accounting profession are entitled to CPE credit hours equal to 15 CPE hours per semester hour or 10 CPE hours per quarter hour. Courses which are not worth credit but are still related to the Accounting profession can be submitted at a rate of one CPE credit hour per actual hour of qualified class time.
It is further possible for CPAs who have authored and subsequently published instructional or educational material related to the Accounting profession to obtain CPE credit, as determined by the Board. Each published work must be formally reviewed by an independent party, and credit may only be claimed once publication has occurred. The maximum amount of credit earned cannot exceed 25% of the CPE requirement for any given recertification period.
Committee and firm meetings can only afford CPE credit so long as portions are designed as programs of learning and comply with NASBA/AICPA CPE standards.
Blended learning credit is a Board-approved method for earning CPE credit, so long as the credit amount is within the rounding rules.
CPE credit can be obtained in half-hour increments after the first full hour of continuing professional education has been completed.
Self-study credit is accepted by the Board and has no recognized limitations.
Other Policies and Exemptions
CPAs in any of the following categories will automatically be considered exempt from the general continuing professional education requirements:
- Retired members who offer no services to third parties
- Members who are currently unemployed and do not offer services to third parties
- Members who have willfully left the workforce for a temporary period and who do not offer services to third parties
- Members who have willfully listed their organizational status as “inactive” and do not offer services to third parties
Furthermore, it is possible for individual members to request exemption waivers for the following reasons:
- Health complications
- Active-duty military services
- Extreme natural disasters (as determined by the Board)
- Any other similar circumstances which might reasonably prevent a member from completing CPE requirements
Additional CPE Resources for CPAs
Article written by Braden Norwood