Ethics CPE requirement
Utah: CPA ethics CPE requirement
Utah Board of Accountancy (DOPL) · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
- Ethics required
- 4 hours every 2 year(s)
- Cycle notes
- Utah Admin. Code R156-26a-303b (eff. 7/29/2024): 80 hours per 2-year cycle ending 12/31 of even years, including at least 1 hour on the CPA Licensing Act and Rule R156-26a, and at least 3 hours of ethics (AICPA Code, case-based instruction, ethical dilemmas, or business ethics).
- Field of study accepted
- Regulatory Ethics or Behavioral Ethics
- Self-study permitted for ethics
- Yes
- Accepts National Registry sponsors
- Yes
- Board course approval required
- No
- Separate sponsor registration
- No
- Minimum passing score
- 70%
- Notes
- Rule incorporates the NASBA/AICPA Standards; no provider approval. The Utah law/rules hour is content-defined (CPE Audit Service asks whether the course includes at least 1 hour on the Act and Rule), so the Utah module must carry at least 1.0 credit on Title 58 ch. 26a and R156-26a. Utah reports CPE through NASBA CPE Audit Service.
- Sources
- Verified
- 2026-09-09 (verified)
Courses for Utah
No course is available for this jurisdiction yet.