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