Utah CPA CPE Requirements (2026): 80 Hours Every 2 Years
Requirements Overview
Utah requires 80 hours of CPE per two-year reporting period running from January 1 to December 31 of even-numbered years. The current period is January 1, 2025 through December 31, 2026. The ethics mandate has two components: 1 hour covering the Utah CPA Licensing Act and Rules, plus 3 hours of general ethics covering topics like the AICPA Professional Code of Conduct, case-based instruction, or ethical dilemmas.
Up to 40 general CPE hours may carry forward to the next reporting period, but the 4 ethics hours (1 hour Utah laws/rules + 3 hours ethics) must be earned fresh each cycle and cannot carry over. Utah places no restrictions on delivery method — group, self-study, and in-house training are all accepted without limits.
Non-resident licensees may claim reciprocity with their principal place of business state but must still complete Utah's ethics requirements separately. Since January 2023, the Division of Professional Licensing uses NASBA's CPE Audit Service for compliance tracking.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Utah CPA Licensing Act and Rules | 1 | Every renewal | Must cover the UT CPA Licensing Act and CPA Licensing Act Rule. Does not carry over. |
| Ethics | 3 | Every renewal | Must cover at least one of: AICPA Professional Code of Conduct, case-based instruction focusing on real-life situational learning, ethical dilemmas faced by accounting professionals, or business ethics. Does not carry over. |
Exemptions
- Non-Resident Reciprocity — Non-resident licensees may claim reciprocity if meeting their principal place of business state requirements.Must still complete Utah's ethics requirement (1 hour UT laws/rules + 3 hours ethics)
How You Can Complete Your CE
Utah CPE Rules & Limits
Details specific to Utah that generic CE guides tend to miss:
- Carry-over — Up to 40 general CPE hours may carry forward to the subsequent reporting period. The 4 ethics hours (1 hour UT laws/rules + 3 hours ethics) do NOT carry over and must be earned fresh each cycle.
- Biennial reporting period: January 1 – December 31, ending in even-numbered years.
- Current period: January 1, 2025 – December 31, 2026.
- No restrictions on delivery method (group, self-study, in-house all allowed without limit).
- No credit category limitations (NASBA lists 'None').
- Partial credit rules vary by format (0.2 or 0.5 increments).
- Nano learning: 0.2 increments maximum per course.
- In-house training requires 2+ licensed CPAs, expert presenter, and qualifying topic.
- Multi-state licensees must separately comply with Utah's ethics requirements.
- DOPL uses NASBA's CPE Audit Service for tracking since January 2023.
- Reference: CPA Licensing Act Section R156-26a-303b.
Provider Requirements
Utah accepts CPE credits from NASBA National Registry sponsors. As of January 2023, DOPL uses NASBA's CPE Audit Service for tracking.
Tips for Utah CPAs
- The 1-hour Utah CPA Licensing Act course is separate from the 3-hour ethics requirement. Both must be completed each cycle and neither carries over.
- Utah has no delivery method restrictions — self-study, online, and in-house training all count without limits.
- Multi-state licensees must still separately complete Utah's 4 ethics hours even if claiming reciprocity for general CPE.
- Take advantage of the 40-hour general carry-over allowance, but do not rely on it for ethics or Utah-specific law hours.
Sources
Each figure on this page is taken directly from the Utah Division of Professional Licensing's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.