S.B. 94 Enrolled

CERTIFIED PUBLIC ACCOUNTANT
LICENSING ACT AMENDMENTS
2003 GENERAL SESSION
STATE OF UTAH
Sponsor: John L. Valentine
This act modifies the licensing requirements for certified public accountants by requiring
applicants to sit for and meet the conditioning requirements of the AICPA Uniform CPA
Examination as established by the AICPA.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
58-26a-306, as enacted by Chapter 261, Laws of Utah 2000
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 58-26a-306 is amended to read:
58-26a-306. Examination requirements.
(1) Before taking the qualifying examinations, an applicant shall:
(a) submit an application in a form approved by the division;
(b) pay a fee determined by the department under Section 63-38-3.2 ;
(c) demonstrate completion of the education requirement in Subsection
58-26a-302 (1)(d); and
(d) be approved by the board to take the qualifying examinations.
(2) [(a)] A person must sit for [all parts] and meet the conditioning requirements of the
AICPA Uniform CPA Examination [upon that person's first sitting, and all subsequent sittings,
for the examination, unless that person has currently valid conditional credits under Subsection
(2)(b)] as established by the AICPA.
[(b) An examinee who successfully passes two or more parts and receives a score of at
least 50% in each part not passed, on the AICPA Uniform CPA Examination, shall receive
conditional credits for those parts passed which may be applied to subsequent examinations.
At any of the next six examinations, the examinee is required to take only those parts of the
examination for which the examinee has not received conditional credits and shall receive

additional conditional credits for any other parts passed. If conditional credits in all remaining
parts are not received within six successive examinations after the original conditional credits
were received, all credits terminate and a new application for the entire examination must be
submitted. Passing the ethics section of the examination does not qualify as a part of the
examination which will qualify the examinee for conditional credit.]

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