R156-26a-302b

R156-26a-302b. Qualifications for CPA Licensure - Experience Requirements

Last amended: 2026Length: 112 wordsOfficial source

Cite as Utah Admin. Code R156-26a-302b

(1) An applicant under Subsection 58-26a-302(1)(d) shall submit evidence of two years of accounting experience meeting the requirements of Subsection 58-26a-102(9). (2) A post graduate degree may be substituted for one year of experience under Subsection R156-26a-302b(1). (3) An applicant by endorsement under Subsection 58-26a-302(2) shall submit evidence that the applicant: (a) is licensed as a certified public accountant in the United States; or (b) has obtained: (i) licensure equivalent to Subsection R156-26a-302b(1) in a jurisdiction outside of the United States; and (ii) a verification from NASBA showing compliance with the terms of a current Mutual Recognition Agreement between the jurisdiction in Subsection R156-26a-302b(2)(a) and the International Qualifications Appraisal Board of NASBA.
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