Utah CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
80 hrs / 2 years
Renewal cycle
Biennial (ends Dec 31, even years)
Ethics requirement
1 hr Utah laws/rules + 3 hrs ethics
Issued by
Utah Division of Professional Licensing (DOPL)
Utah keeps the headline clean - 80 hours every two years - and unusually for a CPA state, the whole profession renews on the same fixed clock: the cycle ends December 31 of every even-numbered year. Tucked inside the 80 are two small but specific requirements that are easy to overlook until renewal is close.
CPAs call this CPE (continuing professional education), not CE. Here is what an active Utah license actually requires, in plain English.
The base requirement: 80 hours over two years
The Utah Division of Professional Licensing (DOPL), advised by the Utah Board of Accountancy, requires 80 hours of CPE in each two-year licensure cycle ending December 31 of an even-numbered year. The cycle is fixed for everyone, so your reporting period and your renewal deadline land on the same date rather than tracking your birth month.
The two specific hours inside the 80
- 1 hour must cover the Utah Certified Public Accountant Licensing Act (Title 58, Chapter 26a) and its administrative rule (R156-26a).
- 3 hours of ethics education are required, covering the AICPA Code of Professional Conduct, case-based ethical instruction, ethical dilemmas in accounting, or business ethics.
- Both the 1-hour laws-and-rules hour and the 3 ethics hours count within the 80, not on top of it.
- No CPE is required for your first renewal after initial licensure, though you still renew on schedule.
Stop tracking this in a spreadsheet
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
Start tracking — freeCarryforward and reporting
Utah lets you carry forward up to 40 excess hours into the next reporting period, so a heavy CPE year is not wasted. CPE is reported and audited through the CPE Audit Service, and you confirm completion when you renew by December 31 of the even-numbered year.
How CredTally keeps this on autopilot
- Track the two-year 80-hour total with dedicated buckets for the 1-hour Utah laws-and-rules requirement and the 3-hour ethics requirement, shown separately from your general hours.
- Store every completion certificate with its course in a private vault, so a DOPL audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before your December 31 deadline.
- Hold CPA licenses in more than one state? Each gets its own card, deadline, and progress tracking on a single dashboard.
Frequently asked questions
How many CPE hours does Utah require?
80 hours every two years, in a cycle that ends December 31 of each even-numbered year.
How much ethics CPE do I need in Utah?
3 hours of ethics education, plus a separate 1 hour covering the Utah CPA Licensing Act and rules. Both count within the 80 hours.
Can I carry over extra hours?
Yes. Utah allows up to 40 excess hours to carry forward into the next two-year reporting period.
Do new CPAs need CPE at first renewal?
No. No CPE hours are required for the first renewal after initial licensure, but you still renew on the standard schedule.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
CredTally tracks all of this for you
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
Start tracking — free