1. (1) Each applicant for licensure under this chapter as a certified public accountant shall:

   1. (a) submit an application in a form the division approves by rule;
   2. (b) pay a fee the department determines in accordance with Section 63J-1-504;

   3. (c) submit a certified transcript of credits from an accredited institution acceptable to the board showing:

      1. (i) successful completion of:

         1. (A) a bachelor's degree or a master's degree in accounting at a college or university approved by the board; or
         2. (B) at least a bachelor's degree with a concentration in accounting and business as the division defines by rule the division makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, at a college or university the board approves; and
      2. (ii) compliance with any other education requirements the division makes by rule made in collaboration with the board in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
   4. (d) submit evidence of accounting experience in a form the division approves by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
   5. (e) submit evidence of having successfully completed the qualifying examinations in accordance with Section 58-26a-306; and
   6. (f) submit to an interview as the board may request for the purpose of examining the applicant's competence and qualifications for licensure.

2. (2)

   1. (a) The division may issue a license under this chapter to an individual who holds a license as a certified public accountant issued by another state if the applicant for licensure by endorsement:

      1. (i) submits an application in a form the division approves by rule;
      2. (ii) pays a fee the department determines in accordance with Section 63J-1-504;
      3. (iii) submits to an interview as the board may request for the purpose of examining the applicant's competence and qualifications for licensure; and

      4. (iv)

         1. (A)

            1. (I) shows evidence of having passed the qualifying examinations; and

            2. (II)

               1. (Aa) meets the requirements for licensure that were applicable in this state at the time of the issuance of the applicant's license by the state from which the original licensure by satisfactorily passing the AICPA Uniform CPA Examination was issued; or
               2. (Bb) had four years of professional experience after passing the AICPA Uniform CPA Examination upon which the original license was based, within the 10 years immediately preceding the application for licensure by endorsement; or
         2. (B) shows evidence that the applicant's education, examination record, and experience are substantially equivalent to the requirements of Subsection (1), as the division requires by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
   2. (b) This Subsection (2) applies only to an individual seeking to obtain a license issued by this state and does not apply to an individual practicing as a certified public accountant in the state under Subsection 58-26a-305(1).

3. (3)

   1. (a) Each applicant for registration as a certified public accountant firm shall:

      1. (i) submit an application in a form the division approves by rule;
      2. (ii) pay a fee the department determines in accordance with Section 63J-1-504;
      3. (iii) have, notwithstanding any other provision of law, a simple majority of the ownership of the certified public accountant firm, in terms of financial interests and voting rights of all partners, officers, shareholders, members, or managers, held by individuals who are certified public accountants, licensed under this chapter or another state of the United States of America, and the partners, officers, shareholders, members, or managers, whose principal place of business is in this state, and who perform professional services in this state hold a valid license issued under Subsection 58-26a-301(2) or the corresponding provisions of prior law; and
      4. (iv) meet any other requirements the division makes in collaboration with the board, and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
   2. (b) Each separate location of a qualified business entity within the state seeking registration as a certified public accountant firm shall register separately.

   3. (c) A certified public accountant firm may include owners who are not licensed under this chapter as outlined in Subsection (3)(a)(iii), provided that:

      1. (i) the firm designates a licensee of this state who is responsible for the proper registration of the certified public accountant firm and identifies that individual to the division; and
      2. (ii) all nonlicensed owners are active individual participants in the certified public accounting firm.

Amended by Chapter 64, 2026 General Session