SB0015 revises Utah’s Certified Public Accountant licensing framework. The bill removes the prior hour-based education requirement for CPA licensure and replaces it with a degree-based standard: an applicant must have a bachelor’s degree, master’s degree, or equivalent with a concentration in accounting and business. It also adjusts the pre-exam education requirement so an applicant must have at least a bachelor’s degree before sitting for the CPA exam, and it sets experience requirements tied to degree level, including one year of accounting experience for a master’s degree holder or two years for a bachelor’s degree holder.
The bill also expands and clarifies practice authority for out-of-state CPAs. It allows individuals with valid CPA licenses from other states to practice in Utah under specified conditions, including compliance with Utah law and, in some cases, proof of substantially equivalent qualifications. In addition, it updates definitions and technical language throughout the accountancy chapter, including changes to the board’s duties, firm registration rules, and the definition of unlawful conduct.
Impact
SB0015 amends multiple sections of Utah Code Title 58, Chapter 26a, governing certified public accountants. It changes licensure qualifications, endorsement rules, exemptions from licensure, examination prerequisites, and enforcement provisions. The bill also authorizes the Division of Professional Licensing to issue citations and assess fines for unlawful CPA conduct, creating a more explicit administrative enforcement mechanism with penalties for repeat violations. The effective date is July 1, 2026, and the bill does not appropriate money.
Sentiment
The bill appears to have enjoyed strong bipartisan support and little visible opposition. It passed the Senate and House with unanimous or near-unanimous votes, including 24-0 in the Senate on second and third readings, 13-0 in House committee actions, 70-0 in the House on third reading, and 23-0 for Senate concurrence. The voting record suggests broad agreement that the licensing changes modernize CPA requirements and enforcement without generating significant controversy.
Contention
No committee transcript was provided, and the voting history shows no recorded dissent, so there is little evidence of active contention in the available materials. The main policy choices embedded in the bill are the removal of the hours-based licensure requirement, the shift to degree-based education standards, and the expanded recognition of out-of-state CPAs. Those changes could have drawn concern from stakeholders focused on professional standards or licensing barriers, but the available record does not show organized opposition or specific disputed issues.