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S.B. 94
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6 This act modifies the licensing requirements for certified public accountants by requiring
7 applicants to sit for and meet the conditioning requirements of the AICPA Uniform CPA
8 Examination as established by the AICPA.
9 This act affects sections of Utah Code Annotated 1953 as follows:
10 AMENDS:
11 58-26a-306, as enacted by Chapter 261, Laws of Utah 2000
12 Be it enacted by the Legislature of the state of Utah:
13 Section 1. Section 58-26a-306 is amended to read:
14 58-26a-306. Examination requirements.
15 (1) Before taking the qualifying examinations, an applicant shall:
16 (a) submit an application in a form approved by the division;
17 (b) pay a fee determined by the department under Section 63-38-3.2 ;
18 (c) demonstrate completion of the education requirement in Subsection
19 58-26a-302 (1)(d); and
20 (d) be approved by the board to take the qualifying examinations.
21 (2) [
22 AICPA Uniform CPA Examination [
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Legislative Review Note
as of 12-30-02 7:05 AM
A limited legal review of this legislation raises no obvious constitutional or statutory concerns.