Utah Code Ann. § 58-26a-306 – Examination requirements.

(1) Before taking the qualifying examinations, an applicant shall:
1. (a) submit an application in a form approved by the division;
2. (b) pay a fee determined by the department under Section 63J-1-504;
3. (c) demonstrate completion of at least a bachelor's degree or the equivalent as described in Subsection 58-26a-302(1)(c); and
4. (d) be approved by the board, or an organization designated by the board, to take the qualifying examinations.
(2) An individual shall sit for and meet the conditioning requirements of the AICPA Uniform CPA Examination as established by the AICPA.

Amended by Chapter 283, 2025 General Session