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Frequently Asked Questions (FAQs)
For the reporting/renewal period which ends December 31, 2018, the minimum CPE hour requirement set forth under Subsection R156-26a-303b(2)(a) shall be 120 hours. This includes all CPE hours completed and reported between December 31, 2015 and December 31, 2018. Subsequent license cycles ending Dec 31 of even numbered years will require 80 CPE hours. A licensee who reinstates their license during a renewal cycle will be required to complete the minimum number of hours required for subsequent renewal - 120 for the December 31, 2018 renewal period and 80 hours for subsequent license cycles ending December 31 of even numbered years. There is no CPE requirement for a licensee at the first renewal following initial licensure.
An applicant applying for new licensure as a CPA is required to have 2,000 hours (one year) of accounting experience, obtained under the supervision of a licensed CPA.
A person may apply for and be given a waiver from or an extension of time to complete any requirement on the basis that the licensee was unable to complete the requirement due to a medical or related condition, humanitarian or ecclesiastical services, extended presence in a geographical area where continuing education is not available, etc. A request must be submitted no later than the deadline for completing any of the continuing education requirements. A licensee submitting a request has the burden of proof and must document the reason for the request to the satisfaction of the Division. A request shall include the beginning and ending dates during which the licensee was unable to complete the continuing education requirement and a detailed explanation of the reason why.
The explanation shall also include the extent and duration of the impediment, extent to which the licensee continued to be engaged in practice of his profession, the nature of the medical condition, the location and nature of the humanitarian service, the geographical area where continuing education is not available, etc.
While a licensee may receive a waiver from meeting the minimum continuing education requirements, the licensee shall not be exempted from the requirements of Subsection 58-1-501(2)(i), which requires that the licensee provide services within the competency, abilities and education of the licensee. If a licensee cannot competently provide services, the waiver of meeting the continuing education requirements may be conditioned upon the licensee restricting practice to areas in which the licensee has the required competency, abilities, and education.
It is unlawful, pursuant to Subsection 58-26a-501(3) of the Utah Code Annotated for a person to indicate that they have expert knowledge in accounting unless they are licensed as a CPA and all of their offices are registered as firms.