All Roll Calls
Yes: 143 • No: 0
UtahS.B. 152025 General SessionSenate
Certified Public Accountant Licensing Amendments
Sponsored By: Evan J. Vickers (Republican)
Signed by Governor
BusinessOccupational and Professional Licensing
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 1 benefits, 2 costs, 1 mixed.
Easier Utah access for out-of-state accountants
Beginning July 1, 2026, eligible out-of-state certified public accountants can practice in Utah without a Utah license, notice, fee, or filing. Their license or equivalent must be valid and in good standing, and they must meet the issuing state's equivalent exam requirements. They must follow Utah accountancy rules and accept Utah's jurisdiction and disciplinary authority. They must also name the issuing state board to receive legal papers for Utah enforcement actions. They must stop Utah practice if their license from the state of their main place of business becomes invalid.
New fines for unlawful accounting practice
Beginning July 1, 2026, Utah must promptly issue a citation after finding unlawful accountancy conduct warrants discipline; it can issue a notice instead. Maximum fines are $1,000 for a first offense, $2,000 for a second, and $2,000 per day for a continuing later offense. Recipients have 20 calendar days after service to request a hearing, with extensions allowed for cause; otherwise, the citation becomes final. The Division cannot issue a citation more than one year after a violation is reported. Unpaid fines can go to collection or court, and failure to follow a final citation can lead to license sanctions.
More accountant services face state rules
Beginning July 1, 2026, Utah broadens the accounting services covered by its audit and related assurance rules. The law removes the limit that these covered services must involve financial statements. Accountants providing the newly covered services become subject to the accountancy law's requirements for those services.
New degree rules for aspiring accountants
Beginning July 1, 2026, Utah replaces its 150-semester-hour or 225-quarter-hour licensing rule with a bachelor's, master's, or equivalent degree. The degree must focus on accounting and business, and applicants must meet other education rules. This can reduce coursework for some, but credits alone no longer qualify without a degree or equivalent. Licensing requires at least 2,000 accounting experience hours with a master's or equivalent, or 4,000 with a bachelor's or equivalent. Before taking the required exams, applicants need at least a bachelor's degree or equivalent, replacing 120-semester-hour or 180-quarter-hour requirements. Exam applicants must still submit an application, pay the required fee, and get board or designee approval.
Sponsors & Cosponsors
Sponsor
Evan J. Vickers
Republican • Senate
Cosponsors
Steve Eliason
Republican • House
Roll Call Votes
Senate vote • 3/6/2025
Senate/ concurs with House amendment
Yes: 23 • No: 0
House vote • 3/5/2025
House/ uncircled
Yes: 0 • No: 0
House vote • 3/5/2025
House/ passed 3rd reading
Yes: 70 • No: 0
House vote • 3/5/2025
House/ floor amendment
Yes: 0 • No: 0
House vote • 2/27/2025
House/ circled
Yes: 0 • No: 0
House vote • 2/25/2025
House Comm - Favorable Recommendation
Yes: 13 • No: 0
House vote • 2/25/2025
House Comm - Substitute Recommendation
Yes: 13 • No: 0
Senate vote • 1/21/2025
Senate/ passed 2nd & 3rd readings/ suspension
Yes: 24 • No: 0
House vote • Unknown
House/ circled
Yes: 0 • No: 0
House vote • Unknown
House/ floor amendment
Yes: 0 • No: 0
House vote • Unknown
House/ uncircled
Yes: 0 • No: 0
Actions Timeline
Governor Signed
3/25/2025Senate/ to Governor
3/13/2025SenateSenate/ received enrolled bill from Printing
3/13/2025SenateSenate/ enrolled bill to Printing
3/12/2025SenateEnrolled Bill Returned to House or Senate
3/12/2025Draft of Enrolled Bill Prepared
3/7/2025Bill Received from Senate for Enrolling
3/7/2025Senate/ signed by President/ sent for enrolling
3/7/2025SenateSenate/ received from House
3/7/2025SenateHouse/ to Senate
3/6/2025HouseHouse/ signed by Speaker/ returned to Senate
3/6/2025HouseHouse/ received from Senate
3/6/2025HouseSenate/ to House
3/6/2025SenateSenate/ concurs with House amendment
3/6/2025SenateSenate/ placed on Concurrence Calendar
3/6/2025SenateSenate/ received from House
3/6/2025SenateHouse/ to Senate
3/5/2025HouseHouse/ passed 3rd reading
3/5/2025HouseHouse/ floor amendment
3/5/2025HouseHouse/ uncircled
3/5/2025HouseHouse/ circled
2/27/2025HouseHouse/ 3rd reading
2/27/2025HouseHouse/ 2nd reading
2/26/2025HouseHouse/ comm rpt/ substituted
2/26/2025HouseHouse Comm - Favorable Recommendation
2/25/2025House
Bill Text
Enrolled
3/12/2025
Amended 3/5/2025 20:03:192
3/5/2025
Substitute #1
2/13/2025
Introduced
12/16/2024