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7 LONG TITLE
8 General Description:
9 This bill modifies provisions of the Certified Public Accountant Licensing Act.
10 Highlighted Provisions:
11 This bill:
12 ▸ modifies provisions related to education hours required by an applicant prior to
13 taking qualifying examinations as part of qualifying for a license under the Certified
14 Public Accountant Licensing Act.
15 Money Appropriated in this Bill:
16 None
17 Other Special Clauses:
18 None
19 Utah Code Sections Affected:
20 AMENDS:
21 58-26a-306, as last amended by Laws of Utah 2013, Chapter 440
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23 Be it enacted by the Legislature of the state of Utah:
24 Section 1. Section 58-26a-306 is amended to read:
25 58-26a-306. Examination requirements.
26 (1) Before taking the qualifying examinations, an applicant shall:
27 (a) submit an application in a form approved by the division;
28 (b) pay a fee determined by the department under Section 63J-1-504;
29 (c) demonstrate completion of at least [
30 hours of the education requirement described in Subsection 58-26a-302(1)(d); and
31 (d) be approved by the board, or an organization designated by the board, to take the
32 qualifying examinations.
33 (2) A person must sit for and meet the conditioning requirements of the AICPA
34 Uniform CPA Examination as established by the AICPA.