Section R156-26a-303b - Continuing Professional Education (CPE)The continuing professional education (CPE) requirements in Section 58-26a-304 are defined, clarified, or established as follows:
(1) A CPA shall complete at least 80 CPE hours in each two-year licensure cycle ending on December 31 of each even-numbered year, except that no CPE hours are required at a first renewal after initial licensure.(2) CPE hours shall include at least:(a) one hour of CPE that covers Title 58, Chapter 26a, the Certified Public Accountant Licensing Act, and Rule R156-26a, the Certified Public Accountant Licensing Act Rule; and(b) three hours of ethics education that cover one or more of the following areas: (i) the AICPA Code of Professional Conduct;(ii) case-based instruction focusing on real-life situational learning;(iii) ethical dilemmas faced by accounting professionals; or(3) A CPA shall maintain current knowledge, skills, and abilities in each area in which the CPA provides services to provide services in a competent manner. To maintain or to obtain the knowledge, skills, and abilities to competently provide services, a CPA may be required to obtain CPE above and beyond the 80 minimum CPE credits specified in Section 58-26a-304.(4) The Division incorporates by reference the AICPA and NASBA Statement on Standards for Continuing Professional Education (CPE) Programs, revised January 2024. These standards have been broadly stated in recognition of the diversity of practice and experience among CPAs. They establish a framework for the development, presentation, measurement, and reporting of CPE programs and thereby help to ensure that CPAs maintain the required knowledge, skills, and abilities necessary to competently provide services and to enable the CPA to provide evidence of meeting the minimum CPE requirements.(5) Reporting Requirements.(a) The license renewal deadline and the CPE reporting period deadline shall have the same date of December 31 of even-numbered years.(b) Except as otherwise authorized by the Division, CPE shall be entered in CPE Audit Service for online reporting and auditing of CPE compliance.(c) A licensee applying for license renewal shall report by December 31 of each even-numbered year, demonstrating completion of at least the minimum number of CPE hours required under Section 58-26a-304 and this section.(d) Each person applying for license reinstatement shall report to the Division at the time of application, demonstrating completion of the CPE required under Section R156-26a-307.(e) If a licensee reports required CPE and renews their license before December 31 of an even-numbered year, any additional CPE completed by that licensee through the remainder of the even-numbered year may be reported and carried forward toward the next succeeding CPE reporting period.(6) Carry Forward Provision. (a) A licensee who completes more than the required hours of CPE during the reporting period may carry forward up to 40 hours to the next succeeding reporting period.(b) CPE taken in the current reporting period and CPE hours carried forward from the previous reporting period shall qualify as general CPE hours only for the current reporting period.(7) Failure to comply with CPE requirements.(a) A licensee who fails to complete the required minimum CPE by the reporting deadline may not renew their license until the required CPE hours have been completed and reported.(b) Pursuant to Subsection 58-26a-304(4), a licensee may request the Board to waive the requirements or grant an extension for CPE on the basis that the licensee was not able to complete the continuing professional education due to medical or related conditions confirmed by a qualified health care provider. (i) Such medical confirmation shall include the beginning and ending dates during which the medical condition would have prevented the licensee from completing the CPE, the extent of the medical condition and the effect that the medical condition had upon the ability of the licensee to continue to engage in the practice of accountancy.(ii) The Board in determining whether the waiver is appropriate shall consider whether or not the licensee continued to be engaged in the practice of accountancy practice on a full or part time basis during the period specified by the medical confirmation.(iii) Granting a waiver of meeting the minimum CPE hours is not a waiver of a CPA being required to provide services in a competent manner with current knowledge, skill, and ability. When medical or other conditions prevent the CPA from providing services in a competent manner, the CPA shall refrain from providing such services.Utah Admin. Code R156-26a-303b
Amended by Utah State Bulletin Number 2016-5, effective 2/11/2016Amended by Utah State Bulletin Number 2017-23, effective 11/7/2017Amended by Utah State Bulletin Number 2019-23, effective 11/7/2019Amended by Utah State Bulletin Number 2024-15, effective 7/29/2024