Title 58, Title 58: Occupations and Professions

58-26a-302. Qualifications for licensure and registration -- Licensure by endorsement. (1) Each applicant for licensure under this chapter as a certified public accountant shall: submit an application in a form the division approves by rule; pay a fee the department determines in…

58-26a-303. Term of license and registration -- Expiration -- Renewal. (1) The division shall issue each license and registration under this chapter in accordance with a two-year renewal cycle established by rule. The division may by rule extend or shorten a renewal cycle by as m…

58-26a-304. Continuing education. (1) Except as provided in Subsectionsthrough, as a condition precedent for a license renewal, each licensee shall, during each two-year licensure cycle or other cycle defined by rule, complete 80 hours of qualified continuing professional educati…

58-26a-305. Exemptions from licensure. (1) In addition to the exemptions from licensure in Section, the following may engage in acts included within the definition of the practice of public accountancy, subject to the stated circumstances and limitations, without being licensed u…

58-26a-306. Examination requirements. (1) Before taking the qualifying examinations, an applicant shall: submit an application in a form approved by the division; pay a fee determined by the department under Section; 63J-1-504 demonstrate completion of at least a bachelor's degre…

58-26a-307. CPA emeritus status -- Renewal of license. (1) A person currently licensed as a certified public accountant may, on any renewal date of that license, apply for and obtain a transfer of that license to a status of CPA emeritus registration if: the licensee is at least …

58-26a-401. Grounds for denial of license -- Disciplinary proceedings. Grounds for refusing to issue a license to an applicant, for refusing to renew the license of a licensee, for revoking, suspending, restricting, or placing on probation the license of a licensee, for issuing a…

58-26a-501. Unlawful conduct. (1) "Unlawful conduct" includes: using "certified public accountant," "public accountant," "CPA," or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the individual is a certified public accou…

58-26a-502. Unprofessional conduct. (1) "Unprofessional conduct" includes: undertaking an engagement when the licensee knows or should know that the licensee could not reasonably expect to complete it with professional competence; making unauthorized disclosures of confidential i…

58-26a-601. Ownership of statements, records, schedules, working papers, and memoranda made by licensee. (1) All statements, records, schedules, working papers, and memoranda made by a licensee under this chapter, incident to or in the course of professional service to a client, …

58-26a-602. Privity. A licensee, a CPA firm registered under this chapter, and any employee, partner, member, officer, or shareholder of a licensee or CPA firm are not liable to persons with whom they are not in privity of contract for civil damages resulting from acts, omissions…