What is the CPE deadline for Utah CPAs in 2026?

December 31, 2026 is the active CPE deadline for Utah CPAs. The current biennial reporting period runs January 1, 2025 through December 31, 2026 — making December 31, 2026 the CPE completion deadline for all active Utah CPA licensees. The next period will run January 1, 2027 through December 31, 2028 (due December 31, 2028). Utah uses a single even-year deadline for all licensees — there is no license-number-based split.

Does Utah require ethics CPE for CPAs?

Yes. Utah requires 4 hours of ethics CPE per biennial period, with a specific content split: at least 1 hour must cover Utah-specific laws and rules (covering the Utah Certified Public Accountant Licensing Act and the Division of Professional Licensing administrative rules), and at least 3 hours must cover the AICPA Code of Professional Conduct, ethical dilemmas, or general business ethics. This Utah-specific requirement is stricter than most states — a generic AICPA ethics course alone does not satisfy the full 4-hour requirement.

What is the Utah-specific ethics CPE requirement?

Utah requires that at least 1 of the 4 required ethics hours cover Utah-specific laws and rules — specifically the Utah Certified Public Accountant Licensing Act (Utah Code Title 58, Chapter 26a) and the DOPL administrative rules. This course content must address Utah statutes and regulations, not just general AICPA or federal ethics standards. The remaining 3 ethics hours may be covered by any AICPA Code of Professional Conduct course, ethical dilemma case studies, or general business ethics programs from a NASBA-approved provider.

Does Utah have an A&A CPE requirement?

Utah does not impose a mandatory A&A (accounting and auditing) CPE requirement for all licensees. Unlike states such as Georgia (16 hrs A&A for all CPAs) or Indiana (12 hrs A&A), Utah CPAs are not required to complete auditing-specific coursework unless required by their firm's peer review standards or specific engagement rules. CPAs who perform attest engagements should still ensure their CPE mix is appropriate for their practice — but there is no DOPL-mandated A&A minimum.

Can Utah CPAs carry over unused CPE hours?

Yes. Utah allows up to 40 CPE hours earned during the current biennial period to carry forward to the next period. This means if you complete more than 80 hours in the Jan 1, 2025 – Dec 31, 2026 period, up to 40 of those extra hours can count toward the Jan 1, 2027 – Dec 31, 2028 cycle. The carryover applies to excess hours completed before December 31 of the even year. Ethics hours can carry forward as part of the overall credit bank, though the 4-hour ethics requirement must be re-satisfied each period.

What CPE providers are accepted in Utah?

Utah accepts CPE from providers on the NASBA National Registry of CPE Sponsors, AICPA-approved programs, and other NASBA-compliant providers. Self-study courses must include post-course examinations. The Utah DOPL does not maintain a separate state-specific approved provider list — NASBA Registry acceptance is the standard. For the Utah-specific 1-hour ethics requirement, verify that the course content explicitly addresses Utah Code Title 58, Chapter 26a and DOPL rules — not just general ethics topics.

What is the Utah CPA license renewal process?

Utah CPA licenses are renewed through the Utah Division of Professional Licensing (DOPL) online portal at dopl.utah.gov. The renewal fee is $63. You affirm CPE completion during the online renewal and retain documentation for audit purposes. Utah's CPE period ends December 31 of even years (currently December 31, 2026), and license renewals are typically submitted around or after that date. Always check the DOPL website for the exact renewal submission window — it may differ from the CPE completion deadline.

What happens if a Utah CPA misses the December 31 CPE deadline?

A Utah CPA who fails to complete the required 80 CPE hours (including 4 hours of ethics) by December 31, 2026 is non-compliant and cannot renew their license in good standing. Non-compliance may result in license expiration or lapse, requiring a reinstatement process that may include additional fees and completion of outstanding CPE hours. Practicing as a CPA in Utah with an expired or lapsed license is unlicensed practice. If you are at risk of falling short, prioritize completing the outstanding hours before December 31.

How does Utah's CPE carryover work in practice?

If you complete, for example, 110 CPE hours during the January 1, 2025 – December 31, 2026 biennial period, you can carry forward up to 40 of the excess 30 hours to the next period (Jan 1, 2027 – Dec 31, 2028). This means you would start the next period with 30 hours already credited. The carryover provision rewards completing CPE early and reduces the burden in subsequent cycles. Note: the carryover cap is 40 hours — any excess beyond that is forfeited.

How do I report CPE for Utah CPA license renewal?

Utah CPAs report CPE completion through the DOPL online renewal portal at dopl.utah.gov. You affirm that you have completed the required 80 hours (including 4 ethics hours) during the biennial period. You do not pre-submit certificates to DOPL — instead, retain all CPE completion certificates, course transcripts, and certificates of attendance for at least 4 years (the standard NASBA recommended retention period) in case of DOPL audit.

How does Utah compare to neighboring states for CPA CPE?

Utah (80 hrs biennial, Dec 31 even years, 4-hr ethics with 1-hr UT-specific, 40-hr carryover) is more lenient than Colorado (80 hrs biennial, Dec 31, no carryover, 4-hr ethics) and Nevada (40 hrs annual, Dec 31, no carryover, 8-hr conditional A&A). Utah's 40-hour carryover is generous compared to most states. The 1-hour Utah-specific ethics requirement is stricter than states that accept any general ethics course for their full ethics mandate. Idaho requires 80 hrs over a rolling 2-year period with a 30-hr annual minimum, which is more restrictive than Utah's no-annual-minimum approach.

Utah CPA CPE Requirements — December 31 Deadline

Q: How many CPE hours do Utah CPAs need?

Utah CPAs must complete 80 hours of CPE per biennial (two-year) reporting period. The period runs from January 1 of an odd year through December 31 of the following even year — for example, January 1, 2025 through December 31, 2026. All 80 hours must be completed by December 31 of the even year. Up to 40 hours may be carried forward to the next period if you complete more than 80 hours. There is no annual minimum within the biennial period.

Q: Is Utah an even-year or odd-year CPE deadline state?

Utah is an even-year deadline state. All Utah CPA licensees share the same biennial CPE cycle: January 1 of an odd year through December 31 of the following even year. Currently that means January 1, 2025 – December 31, 2026. The next cycle will end December 31, 2028. Unlike Kentucky or Tennessee, Utah does not split licensees by license number or birth year — all active CPAs face the same December 31, 2026 deadline.

⚠ December 31, 2026 — Active Deadline: All Utah active CPA licensees share the same biennial deadline. If you have not completed your 80 CPE hours (including 4 ethics hours with 1 Utah-specific hour), you have until December 31, 2026 to do so. 185 days remain as of June 29, 2026.

Core CPE Requirements

The Utah Division of Professional Licensing (DOPL) requires all active CPA licensees to complete CPE each biennial (two-year) renewal period. Utah's structure is straightforward compared to many states: one tier for all active CPAs, a single shared deadline, and a generous carryover provision.

      Utah biennial CPE at a glance:
      80 hours total per biennial period (no annual minimum)
4 hours ethics — with 1 hour covering Utah-specific laws & rules
No A&A mandate — no mandatory accounting & auditing hours for most CPAs
No self-study cap — percentage of self-study is not capped by DOPL rule
40-hour carryover — excess hours (up to 40) carry forward to next period
$63 renewal fee via DOPL online portal at dopl.utah.gov

    

Utah uses even-year deadlines. All Utah active CPA licensees share a single biennial CPE cycle ending December 31 of even-numbered years. The current cycle ends December 31, 2026. Unlike Kentucky or Tennessee, Utah does not split licensees by license number or birth year — every active Utah CPA has the same December 31, 2026 deadline.

The Even-Year Biennial Cycle Explained

Utah CPAs follow a standardized two-year CPE cycle that aligns with even-numbered calendar years:

CPE Period	CPE Completion Deadline	Status
Jan 1, 2023 – Dec 31, 2024	December 31, 2024	Completed — prior cycle
Jan 1, 2025 – Dec 31, 2026	December 31, 2026	ACTIVE — current cycle
Jan 1, 2027 – Dec 31, 2028	December 31, 2028	Future — next cycle

CPE completed during the current period (Jan 1, 2025 – Dec 31, 2026) can include hours earned before the period start only if carried over from the previous period. Courses completed before January 1, 2025 (and not carryover-eligible) do not count toward the current 80-hour requirement.

No annual minimum — but don't leave it all to December. Utah does not require a minimum number of CPE hours each calendar year within the biennial period. However, many CPE providers are overbooked in November–December as year-end approaches. Start earlier to secure your preferred courses and avoid the rush.

Ethics Requirement: 4 Hours with 1 Hour Utah-Specific

Utah's ethics requirement is more specific than most states. All 4 hours must address ethics broadly, but the content must satisfy two distinct components:

Component	Hours	Content Required
Utah-Specific Ethics	1 hour minimum	Utah Certified Public Accountant Licensing Act (Utah Code Title 58, Ch. 26a) and DOPL administrative rules
General Professional Ethics	3 hours minimum	AICPA Code of Professional Conduct, ethical dilemmas, or general business ethics from a NASBA-approved provider

One generic ethics course is not enough. A standard 4-hour AICPA ethics course covers the general ethics component but may not satisfy the Utah-specific 1-hour requirement. Look for courses specifically titled "Utah Laws and Rules" or "Utah Ethics" that explicitly address Utah Code Title 58, Chapter 26a and DOPL rules. Some providers combine both components into a single Utah-approved ethics package.

Ethics hours count toward your 80-hour total. The 4 ethics hours are included within — not in addition to — your 80-hour biennial requirement. You do not need 80 hours plus 4 ethics hours (84 total); the ethics component is part of the 80.

Carryover: Up to 40 Hours to the Next Period

Utah's 40-hour carryover provision is one of the more generous in the country. It rewards proactive CPE completion and can significantly reduce your burden in the next biennial cycle.

Scenario	Hours Completed in 2025–2026	Carryover to 2027–2028	Hours Still Needed in 2027–2028
Exact minimum	80 hrs	0 hrs	80 hrs
Moderate excess	100 hrs	20 hrs	60 hrs
Maximum carryover	120+ hrs	40 hrs (cap)	40 hrs
Excess beyond cap	130 hrs	40 hrs (capped)	40 hrs (10 hrs wasted)

The carryover cap is 40 hours — excess hours beyond the cap are forfeited. If you are already on track to complete significantly more than 80 hours, be aware that completing beyond 120 hours this cycle will not provide additional credit in future cycles.

License Renewal at DOPL

Item	Detail
Regulator	Utah Division of Professional Licensing (DOPL)
Website	dopl.utah.gov
CPE completion deadline	December 31 of even years (currently Dec 31, 2026)
CPE period	Jan 1, 2025 – Dec 31, 2026 (current)
Renewal fee	$63
Renewal method	Online via DOPL portal
CPE hours required	80 per biennial period
Ethics hours required	4 hrs (1 hr Utah-specific + 3 hrs general)
Carryover allowed	Up to 40 hours to next period
A&A requirement	None specified by DOPL
Annual minimum	None
Governing statute	Utah Code Title 58, Chapter 26a
Record retention	4 years recommended (NASBA standard)

Track Your Utah CPE Deadline — Free

CPETrack monitors your 80-hour biennial progress, 4-hour ethics split (including the 1-hour Utah-specific requirement), and December 31, 2026 deadline. Get automated reminders before the year-end crunch.

Multi-State Comparison: Utah vs. Neighboring Dec 31 States

State	Hours	Cycle	Deadline	Ethics	A&A	Carryover	Annual Min
Utah	80 hrs	Biennial	Dec 31 even years	4 hrs (1 hr UT-specific)	None	40 hrs	None
Colorado	80 hrs	Biennial	Dec 31	4 hrs	None	None	None
Nevada	40 hrs/year	Annual	Dec 31 annually	2 hrs/year	8 hrs (conditional)	None	20 hrs/year
Idaho	80 hrs/2yr	Rolling 2-yr	Dec 31 annually	4 hrs/2yr	None	None	30 hrs/year
Wyoming	120 hrs	Triennial	Dec 31	4 hrs	None	None	20 hrs/year
Maryland	80 hrs	Biennial	Dec 31 even years	4 hrs	None	80 hrs	None

Utah's 40-hour carryover is a standout advantage versus Colorado (no carryover) and Nevada (no carryover). The 1-hour Utah-specific ethics requirement is stricter than Colorado's general 4-hour ethics mandate. Utah and Colorado are the only neighboring Dec 31 biennial even-year states — Utah CPAs who are licensed in both states face the same deadline but slightly different ethics rules.

Frequently Asked Questions

How many CPE hours do Utah CPAs need?

80 hours per biennial period. The current period runs January 1, 2025 through December 31, 2026 — all 80 hours must be completed by December 31, 2026. There is no annual minimum within the period. Up to 40 excess hours may carry over to the next period.

What is the Utah CPA CPE deadline in 2026?

December 31, 2026 is the deadline for all active Utah CPAs. Utah uses an even-year biennial cycle — all active licensees share this deadline, regardless of license number or issue date.

What are Utah's ethics CPE requirements?

4 hours total: at least 1 hour must cover Utah-specific laws and rules (Utah Code Title 58, Chapter 26a and DOPL rules), plus at least 3 hours covering the AICPA Code of Professional Conduct, ethical dilemmas, or general business ethics. A standard AICPA ethics course alone does not satisfy the Utah-specific 1-hour component.

What is the 1-hour Utah ethics requirement?

Utah requires that 1 of the 4 ethics hours explicitly cover Utah state CPA laws and DOPL rules — specifically Utah Code Title 58, Chapter 26a (the Utah Certified Public Accountant Licensing Act). Look for courses titled "Utah Laws and Rules" or "Utah CPA Ethics" that reference these statutes by name. Some providers offer a combined Utah-specific + AICPA ethics package that satisfies all 4 hours.

Does Utah require A&A CPE hours?

No. Utah DOPL does not mandate a minimum number of accounting and auditing (A&A) CPE hours. Unlike Georgia (16 hrs A&A for all) or Indiana (12 hrs A&A), Utah CPAs can fulfill all 80 hours with non-A&A subjects if they choose. CPAs performing attest work should still maintain sufficient A&A knowledge, but DOPL does not track or require a specific minimum.

How does Utah's CPE carryover work?

If you complete more than 80 CPE hours in the current biennial period, up to 40 excess hours carry forward to the next period (Jan 1, 2027 – Dec 31, 2028). For example, completing 110 hours this cycle credits 30 hours to 2027–2028 — reducing your next period obligation to 50 hours. The carryover cap is 40 hours; excess beyond 120 total hours is forfeited.

Is there a self-study limit in Utah?

Utah does not specify a percentage cap on self-study CPE in DOPL rules. You may complete any portion of your 80 hours through qualifying self-study programs from NASBA-approved providers. Self-study courses must include a post-course examination to qualify for CPE credit.

How do I renew my Utah CPA license?

Renew online through the Utah Division of Professional Licensing portal at dopl.utah.gov. The renewal fee is $63. You affirm CPE completion during the online renewal process. You do not submit certificates to DOPL — retain them for at least 4 years in case of audit.

What happens if I miss the December 31, 2026 CPE deadline?

Non-compliance prevents you from renewing your Utah CPA license in good standing. Your license may expire or lapse, requiring reinstatement. Practicing as a CPA in Utah with an expired license is unlicensed practice. If you are at risk, complete outstanding CPE as soon as possible before December 31, 2026.

What CPE providers does Utah accept?

Utah accepts CPE from providers on the NASBA National Registry of CPE Sponsors, AICPA-approved programs, and other NASBA-compliant providers. Utah does not maintain a separate state approval list. For the Utah-specific ethics hour, confirm the course explicitly references Utah Code Title 58, Chapter 26a.

Is Utah an even-year or odd-year CPE deadline state?

Utah is an even-year deadline state. All active CPAs complete their biennial period on December 31 of even years (2024, 2026, 2028, etc.). This is different from states like Tennessee or Kentucky that split licensees by license number.

How does Utah compare to Colorado for CPA CPE?

Both states require 80 hours biennial by December 31 of even years — making them sibling even-year states. Key differences: Utah offers up to 40 hours carryover to the next period; Colorado allows no carryover. Utah requires 1 hour of Utah-specific ethics content; Colorado's 4-hour ethics requirement is more general. For CPAs licensed in both states, the shared even-year deadline simplifies planning, but the Utah-specific ethics hour requires an additional course.