CPE requirements for CPAs
Utah CPA CPE Requirements
Checked against the NASBA Registry and the Utah Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
Utah CPAs must complete 80 hours every two years. The requirement includes 4 hours of ethics every two years, and the course must be Utah-specific. All 80 hours may be earned through self-study. The reporting period ends on December 31 of even years, every 2 years.
- Total hours
- 80
- every 2 years
- Annual minimum
- None
- Ethics
- 4 hrs
- every two years · Utah-specific
- Self-study
- No limit
- Period ends
- December 31 of even years
- every 2 years
- Carryover
- 40 hrs
How many CPE hours do Utah CPAs need?
Utah CPAs must complete 80 hours every two years.
Reporting period: 1/1 to 12/31 biennially, ending on even-numbered years Effective December 31, 2017, the license renewal deadline and the CPE reporting deadline will have the same date of December 31 of even years. The reporting period deadline of December 31, 2017 is extended to December 31, 2018. The minimum CPE requirement for the extended reporting period ending December 31, 2018 is 120 hours.
NASBA Registry wording: 80 hours.
What is the Utah ethics CPE requirement?
Utah requires 4 hours of ethics every two years. Part of the requirement must cover Utah-specific rules.
NASBA Registry wording: 1 Hour (must cover UT CPA Licensing Act and CPA Licensing Act Rule) 3 Hours (must cover at least 1 of the following: AICPA Professional Code of Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics).
Does Utah limit self-study CPE?
Utah places no limit on self-study CPE, so all 80 hours may be earned through self-study courses.
When is Utah CPE due?
The reporting period ends on December 31 of even years, every 2 years.
License renewal: December 31 even years.
There is no grace period.
Can Utah CPAs carry over extra CPE hours?
Up to 40 excess hours may carry over to the next reporting period.
What other Utah CPE policies apply?
- The Utah Board of Accountancy will grant CPE Reciprocity to a non-resident licensee seeking renewal if the licensee has fulfilled the continuing education requirements in the most recently completed reporting period in the state in which his or her office is located. If the licensee's Principal Place of Business state has no CPE requirements, the non-resident licensee must comply with the CPE requirements set by the Utah Board. Non-resident licensees will still be required to fulfill the UT Ethics requirement, which must be Board approved and include a review of Utah's laws and regulations.
- Carry Credits: 40 hours maximum allowed to carry forward to subsequent reporting period.
Does Pacific CPE count toward Utah CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Utah accepts self-study for all 80 hours, so the whole requirement can be met with Pacific CPE courses.
For the ethics requirement, Pacific CPE offers Utah CPAs: Licensing Act and Rule, prepared for Utah CPAs. Utah requires 1 of the 4 hours on the Utah Licensing Act; the other 3 may be general ethics.
Sources
- NASBA Registry: Utah CPE requirements · revised 2/6/2023
- Utah Board of Accountancy: CPE requirements · the board's own page
- Utah Board of Accountancy website
Every figure on this page was checked against the NASBA Registry summary for Utah (revised 2/6/2023) and the Utah Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.