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S.B. 94 Enrolled
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) [
AICPA Uniform CPA Examination [
[
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