80 hours over 2 years

CPA Ethics: 3 hours of ethics CPE
Utah Law: 1 hour that covers the UT CPA Licensing Act and Rules

1/1 to 12/31 biennially, ending in even-numbered years

Courses cannot be taken for credit more than once in a 2-year license term.

• Instruction: Maximum 40 hours
• Published Materials: Maximum 20 hours

A licensee who completes more than the required hours of CPE during the reporting period may carry forward up to 40 hours to the succeeding reporting period, as general hours only.

Licenses expire on December 31 of even years. At least 60 days prior to the expiration date of a license, DOPL will mail a renewal notice to the licensee's address of record as provided to DOPL by the individual licensee. CPE will be required to be entered in the Online CPE Reporting System.

Renew online
Online CPE Reporting System

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE does not report CPE course completions to the Utah Board of Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

A licensee may request a waiver of any continuing education requirement or an extension of time to complete any requirement on the basis that the licensee was unable to complete the requirement due to:

• A Medical or related condition
• Humanitarian or Ecclesiastical Services
• Foreign Residence
• Extended presence in a geographical area where continuing education is not available, etc.

In order to receive an exemption from CPE, a qualifying individual must submit a written request for waiver to the Board.