S.B. 94

1

CERTIFIED PUBLIC ACCOUNTANT
2 LICENSING ACT AMENDMENTS
3 2003 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: John L. Valentine
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) [(a)] A person must sit for [all parts] and meet the conditioning requirements of the
22 AICPA Uniform CPA Examination [upon that person's first sitting, and all subsequent sittings,
23 for the examination, unless that person has currently valid conditional credits under Subsection
24 (2)(b)] as established by the AICPA.
25 [(b) An examinee who successfully passes two or more parts and receives a score of at
26 least 50% in each part not passed, on the AICPA Uniform CPA Examination, shall receive
27 conditional credits for those parts passed which may be applied to subsequent examinations.

28 At any of the next six examinations, the examinee is required to take only those parts of the
29 examination for which the examinee has not received conditional credits and shall receive
30 additional conditional credits for any other parts passed. If conditional credits in all remaining
31 parts are not received within six successive examinations after the original conditional credits
32 were received, all credits terminate and a new application for the entire examination must be
33 submitted. Passing the ethics section of the examination does not qualify as a part of the
34 examination which will qualify the examinee for conditional credit.]




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.

Office of Legislative Research and General Counsel