Initial License. Applicants who have passed the Uniform CPA Examination for the state of Utah or another jurisdiction and are not licensed to practice public accounting in any jurisdiction may apply for an Initial License in Utah.

Click Initial Licensure in the menu bar at the top of this page for additional information.

License by Endorsement. An Applicant having a valid and unrevoked license to practice as a CPA from any state or U.S. jurisdiction who wishes to practice in Utah may apply for Licensure by Endorsement. Foreign applicants may also apply under Licensure by Endorsement.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privileges.

Effective June 12, 2008, a CPA whose principal place of business is not in Utah may temporarily provide services in Utah without providing notice or paying a fee if the individual:

• Holds a valid active license in a substantially equivalent jurisdiction; OR
• Has substantially equivalent individual CPA qualifications. Individual substantial equivalency can be evaluated through NASBA's CredentialNet service.

CPAs who are not currently licensed in a substantially equivalent state or do not have substantial equivalent individual qualifications must obtain a License by Endorsement. Click Reciprocal Licensure above for additional information.

A qualified CPA exercising practice privileges in Utah has all the privileges of a licensee of Utah and may engage in acts included within the definition of the practice of public accountancy, whether in person or by mail, telephone, or electronic means, based on a practice privilege in Utah, and no notice, fee, or other submission will be required.

Consent to Jurisdiction

The person consents as a condition of the grant of this privilege:

• To personal and subject matter jurisdiction and disciplinary authority of the Utah Board;
• To comply with the Act and Rules of the Utah Board;
• That in the event the license from the state of the person's principal place of business becomes invalid, the person shall cease offering or rendering professional services in Utah both individually and on behalf of the firm; and
• To the appointment of the state board which issued the person's license as the person's agent upon whom process may be served in an action or proceeding brought by the Division against the licensee.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm Registration. Any firm or office thereof established or maintained for the practice of public accounting in the state of Utah must register with the Utah State Board.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: An individual CPA licensed in Utah who no longer wishes to hold said license/permit to practice may to send written notice to the Utah Board to voluntarily surrender his/her certificate.

Click Relinquish a License in the menu bar at the top of this page for additional information.