Bill > SB0015

This bill updates Utah's laws regarding certified public accountants (CPAs), making several key modifications to licensing, registration, and professional conduct requirements. The bill revises definitions related to accounting practices, including clarifying terms like "attest and attestation engagement," "client," and "professional experience." It adjusts educational requirements for CPA licensure, now allowing either a bachelor's or master's degree with a concentration in accounting and business, and modifies the experience requirements to specify one year of experience for those with a master's degree and two years for those with a bachelor's degree. The bill also updates provisions for licensure by endorsement, allowing CPAs from other states to practice in Utah under certain conditions, such as holding a valid license and consenting to the state's jurisdictional authority. Additionally, the bill introduces a new citation system for unlawful conduct, allowing the division to issue citations with potential fines ranging from $1,000 to $2,000 for different offense levels, and establishes procedures for contesting and enforcing these citations. The changes aim to modernize and streamline the regulation of certified public accountants in Utah, with the amendments taking effect on July 1, 2026.

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https://le.utah.gov/~2025/bills/static/SB0015.html