Utah Accounting Requirements

A Candidate should submit transcripts showing completion of course work consisting of a minimum of 150 semester hours (225 quarter hours) as follows:

A graduate or undergraduate program within an institution whose business or accounting education program is accredited by the American Assembly of Collegiate Schools of Business (AACSB), or the Association of Collegiate Business Schools and Programs (ACBSP), from which the Candidate received one of the following:

(A) A graduate degree in accounting;

(B) A master of business administration degree which includes not less than:

• 24 semester hours (36 quarter hours) in upper division accounting courses covering the subjects of financial accounting, auditing, taxation, and management accounting; or
• 15 semester hours (23 quarter hours) graduate level accounting courses covering the subjects of financial accounting, auditing, taxation, and management accounting; or
• an equivalent combination of graduate and upper division accounting courses covering the subjects of financial accounting, auditing, taxation, and management accounting with one hour of graduate level course work being equivalent to 1.6 hours of upper division course work; or

(C) A baccalaureate degree in business or accounting and 30 semester hours (45 quarter hours) beyond the requirements for a baccalaureate degree which includes not less than:

• 16 semester hours (24 quarter hours) in upper division accounting courses, which when combined with the accounting courses listed in Subsection (B) below, have at least one course with a minimum of two semester hours (three quarter hours) each covering the subjects of financial accounting, auditing, taxation, and management accounting;
• 8 semester hours (12 quarter hours) in graduate level accounting courses, which when combined with the accounting courses listed in Subsection (A) above, have at least one course each covering the subjects of financial accounting, auditing, taxation, and management accounting;
• 12 semester hours (18 quarter hours) in upper division non-accounting business courses;
• 12 semester hours (18 quarter hours) in graduate level business or accounting courses; and
• 10 semester hours (15 quarter hours) of either graduate or upper division accounting or business courses.

(D) A graduate or undergraduate program from an institution accredited by the Northwest Association of Schools and Colleges, Commission on Colleges, or the North Central Association of Colleges and Schools, Commission on Institutions of Higher Education, or an equivalent accrediting institution from which the Candidate received a baccalaureate or graduate degree with not less than:

• 30 semester hours (45 quarter hours) in business or related courses providing a minimum of two semester hours (three quarter hours) in each of the following subjects: business law, computers, economics, ethics, finance, statistics and quantitative methods, written and oral communications, business administration such as marketing, production, management, policy or organizational behavior;
• 24 semester hours (36 quarter hours) in upper division accounting courses with a minimum of two semester hours (three quarter hours) in each of the following subjects: auditing, finance, managerial or cost, systems, taxes; and
• 30 semester hours (45 quarter hours) beyond the requirements for a baccalaureate degree of additional business related course work including not less than: 8 semester hours (12 quarter hours) in graduate accounting courses, 12 semester hours (18 quarter hours) in graduate accounting or graduate business courses; and 10 semester hours (15 quarter hours) of additional business related hours shall be taken in upper division undergraduate or graduate level courses.

Click Here to Download a List of Post University Online Courses That Can Be Used to Meet Utah's Course Requirements

Candidates are required to completed the educational requirements at the time an initial application is filed. Candidates must submit to CPA Examination Services an official transcript from each institution at which original credit toward the educational requirement has been earned.

Candidates who have completed educational requirements at institutions outside the U.S. must have their credentials evaluated by any member of the National Association of Credential Evaluation Services(NACES). Please visit www.naces.org for a complete list of evaluation services.

Utah State Board of Accountancy.

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