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8 LONG TITLE
9 General Description:
10 This bill modifies the Certified Public Accountant Licensing Act.
11 Highlighted Provisions:
12 This bill:
13 . modifies the requirements for taking the qualifying examinations that are necessary
14 for an applicant to obtain licensure as a certified public accountant by requiring:
15 . completion of at least 135 semester hours or 200 quarter hours of the education
16 requirement for licensure as a certified public accountant; and
17 . approval by the board, or an organization approved by the board, to take the
19 Money Appropriated in this Bill:
21 Other Special Clauses:
23 Utah Code Sections Affected:
25 58-26a-306, as last amended by Laws of Utah 2009, Chapter 183
27 Be it enacted by the Legislature of the state of Utah:
28 Section 1. Section 58-26a-306 is amended to read:
29 58-26a-306. Examination requirements.
30 (1) Before taking the qualifying examinations, an applicant shall:
31 (a) submit an application in a form approved by the division;
32 (b) pay a fee determined by the department under Section 63J-1-504 ;
33 (c) demonstrate completion of at least 135 semester hours or 200 quarter hours of the
34 education requirement described in Subsection 58-26a-302 (1)(d); and
35 (d) be approved by the board, or an organization designated by the board, to take the
36 qualifying examinations.
37 (2) A person must sit for and meet the conditioning requirements of the AICPA
38 Uniform CPA Examination as established by the AICPA.
Legislative Review Note
as of 2-5-13 5:22 PM