Utah CPA CPE Requirements 2026: 80 Hours Every Two Years

Utah CPAs must complete 80 hours of CPE in each two-year cycle, including at least three hours of ethics and one hour on the Utah CPA Licensing Act and Rule. The cycle runs from January 1 of an odd-numbered year to December 31 of the next even-numbered year, so the current cycle ends on December 31, 2026. This guide explains rule R156-26a-303b, carryover, reinstatement and waivers, and flags where the rule text we could read is a proposal rather than the codified rule. For a comparison across states see our CPA CPE requirements guide.

Utah CPE requirements at a glance

The cycle and the deadline

Utah uses a fixed calendar cycle. The current cycle began on January 1, 2025 and ends on December 31, 2026. The Division of Professional Licensing says only the 80 hours over the two years are required, with no annual floor. Licenses expire on December 31 of even years, so the CPE deadline and the renewal date are the same. If the 80 hours are not complete, the license expires and you cannot practice or renew until they are done, so do not leave this to the last week.

Ethics and Utah law hours

The rule requires at least three hours of ethics within the 80, on topics such as the AICPA Code of Professional Conduct, case-based instruction, ethical dilemmas or business ethics. Separately, at least one hour must cover the Utah CPA Licensing Act and the associated rule. The Division's FAQ says a regulatory or behavioral ethics course counts toward the Utah hour only if it includes at least one hour on the Utah Act and Rule. Our overview of ethics CPE for CPAs explains how ethics credit works in other states.

Carryover

Up to 40 excess hours can carry forward into the next cycle. Carried hours and current-cycle hours count as general CPE only, so excess ethics hours do not satisfy the next cycle's ethics or Utah-law requirements. Hours earned after an early renewal, later in the same year, may also be carried forward.

New licensees

No CPE is required at the first renewal after initial licensure, according to the rule. We could not confirm how that works for first renewals in later cycles.

Reinstatement

For a license that expired for nonpayment, or on reinstatement from emeritus status, the 2019 and 2026 proposed texts require 80 hours completed in the 12 months before applying, with at least 16 in accounting or auditing. Passing the AICPA ethics exam or the Utah law exam counts as eight CPE hours, and hours used for reinstatement cannot count toward later renewal CPE. The 2019 text also involved a Utah laws and rules exam, which the 2026 proposal appears to drop. Emeritus registrants do not need CPE.

Waivers and out-of-state CPAs

A waiver of up to three years can be requested and is granted on a showing of good cause under the statute. Medical waivers need written confirmation from a health care provider, and other listed grounds include humanitarian or ecclesiastical service and extended time in an area without CPE available. The request must be made by the deadline. CPAs from other states practicing in Utah under the statute can use their home state's CPE, plus one hour on the Utah Act and Rule and at least three hours of ethics.

Sponsors and tracking

Courses must meet the AICPA and NASBA Statement on Standards for CPE Programs. CPE is tracked in NASBA's CPE Audit Service, and the Division and the Board still perform audits. We could not confirm whether registry sponsorship is required. Our explainer on what NASBA does covers the registry.

What we could not confirm

The current codified rule page failed to load for our review, so the rule text above comes from two proposed-rule notices, one from 2019 and one published in June 2026. The Division's June 2026 proposal anticipated a July 8, 2026 effective date, and we could not confirm whether it took effect, so confirm the current rule with the Division. We could not tell whether the 2026 amendments took effect, because a later digest shows only a five-year review notice saying the rule continues as is. The 80 hours, three ethics hours, one Utah hour and 40-hour carryover are the same in both texts. We also could not find a CPE record retention period, or any caps on self-study, nano-learning, teaching or authoring. Check with the Division before you rely on a limit.

Frequently asked questions

How many CPE hours do Utah CPAs need?

80 hours in each two-year cycle.

When does the current cycle end?

December 31, 2026.

How many ethics hours are required?

At least three, plus one hour on the Utah CPA Licensing Act and Rule.

Can I carry hours forward?

Up to 40 excess hours, counting as general CPE only.

Finding CPE that counts

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.

Other states: Texas California New York Florida Illinois.

Source: Utah Division of Professional Licensing CPE FAQ and renewal page (commerce.utah.gov), Utah Code 58-26a (le.utah.gov), and Utah State Bulletin rule notices for R156-26a (rules.utah.gov), checked October 2026.