Utah Code

Utah Code
Title 58	Occupations and Professions
Chapter 26a	Certified Public Accountant Licensing Act
Section 301	Licensure or registration required -- License and registration classifications.
	58-26a-301. Licensure or registration required -- License and registration classifications. (1) (a) A license is required for an individual to engage in the practice of public accounting, except as specifically provided in Section 58-26a-305 or 58-1-307. (b) Registration with the division is required for a qualified business entity to engage in the practice of public accounting, except as specifically provided in Section 58-26a-305 or 58-1-307. (2) (a) The division shall issue to an individual who qualifies under this chapter a license in the classification of Certified Public Accountant. (b) The division shall issue to a qualified business entity which qualifies under this chapter a registration in the classification of Certified Public Accountant Firm. Enacted by Chapter 261, 2000 General Session Download Code Section Zipped WordPerfect 58_26a030100.ZIP 1,887 Bytes