4 hours of ethics CPE, per 2-yr period, for CPAs licensed in Utah.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per 2-yr period |
| State-specific content | Required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Within the 80 hours per two calendar years, Utah requires at least ONE hour of education on the Utah CPA Licensing Act and the Licensing Act Rule, plus at least THREE hours of ethics education (Utah Admin. Code R156-26a-303b(2)(a)). The three ethics hours may cover the AICPA Code of Professional Conduct, case-based situational instruction, ethical dilemmas facing the profession, or business ethics — they are not required to be Utah-specific. Only the one-hour Laws and Rules component is state-specific. Utah adopts the AICPA/NASBA Statement on Standards by reference and places no restriction on the proportion of self-study.
Four hours in each two-year licensure cycle, made up of two distinct parts under Utah Admin. Code R156-26a-303b: one hour covering the Utah Certified Public Accountant Licensing Act and its Rule, plus three hours of ethics education.
At least one of the following: the AICPA Code of Professional Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics.
The Utah Laws and Rules hour is included within the four-hour ethics total but is listed separately for clarity during audit. When you indicate that a Regulatory Ethics or Behavioral Ethics course contains the Utah Laws and Rules content, credit is applied to both lines.
The licensure cycle ends 31 December of each even-numbered year, and the licence renewal deadline and CPE reporting deadline share that date. The current period runs 1 January 2025 to 31 December 2026. Reporting is done through CPE Audit Service.
Yes, up to 40 hours may be carried forward to the next reporting period as general hours — but the four ethics hours must still be completed within each period and cannot be satisfied by carryover.
No. No CPE hours are required at the first renewal after initial licensure.
Utah Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.