1     
CERTIFIED PUBLIC ACCOUNTANT EXAM AMENDMENTS

2     
2019 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Jon Hawkins

5     
Senate Sponsor: Curtis S. Bramble

6     

7     LONG TITLE
8     General Description:
9          This bill modifies provisions of the Certified Public Accountant Licensing Act.
10     Highlighted Provisions:
11          This bill:
12          ▸     modifies provisions related to education hours required by an applicant prior to
13     taking qualifying examinations as part of qualifying for a license under the Certified
14     Public Accountant Licensing Act.
15     Money Appropriated in this Bill:
16          None
17     Other Special Clauses:
18          None
19     Utah Code Sections Affected:
20     AMENDS:
21          58-26a-306, as last amended by Laws of Utah 2013, Chapter 440
22     

23     Be it enacted by the Legislature of the state of Utah:
24          Section 1. Section 58-26a-306 is amended to read:
25          58-26a-306. Examination requirements.
26          (1) Before taking the qualifying examinations, an applicant shall:
27          (a) submit an application in a form approved by the division;

28          (b) pay a fee determined by the department under Section 63J-1-504;
29          (c) demonstrate completion of at least [135] 120 semester hours or [200] 180 quarter
30     hours of the education requirement described in Subsection 58-26a-302(1)(d); and
31          (d) be approved by the board, or an organization designated by the board, to take the
32     qualifying examinations.
33          (2) A person must sit for and meet the conditioning requirements of the AICPA
34     Uniform CPA Examination as established by the AICPA.