Transfer Your CPA / Accounting License to Utah: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: Utah Division of Professional Licensing (DOPL) — Board of Accountancy ↗
A CPA license transfers to Utah by reciprocity: because Utah treats every US CPA as substantially equivalent, the Utah Division of Professional Licensing (DOPL) — Board of Accountancy grants its license on the strength of your existing one rather than re-qualifying you. The Uniform CPA Examination is not retaken; passage is verified through your existing out-of-state license (national lookup at CPAverify.org). Utah additionally requires passage of the AICPA Professional Ethics Exam with a score of 90% or higher and passage of the open-book Utah Laws and Rules Examination.. Fee: $85 (DOPL CPA license fee is published as $85; the AICPA Professional Ethics Exam and Utah Laws and Rules Exam are purchased separately. dopl.utah.gov is Cloudflare-protected and could not be read directly from the research environment, so treat the exact endorsement-application total as board-confirmable.).
Moving to Utah from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Utah recognizes substantial equivalency, the Utah Division of Professional Licensing (DOPL) — Board of Accountancy looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Utah is not becoming your principal place of business — you are serving Utah clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Utah license at all. Apply for the reciprocal license when Utah is where you will actually be based.
Utah issues a license by endorsement to a CPA licensed in any other US jurisdiction (all 55 jurisdictions are substantially equivalent); the applicant qualifies by meeting Utah's original-issue requirements, or by four years of professional experience after passing the exam within the preceding ten years, or by substantial equivalency. Separate from this transfer, an out-of-state CPA may already PRACTICE in Utah under practice privilege/mobility with no Utah license; endorsement is needed mainly when Utah becomes the principal place of business. Baseline education is 150 semester hours; endorsement applicants normally satisfy education through their existing license.
Utah requirements at a glance
| Exam | The Uniform CPA Examination is not retaken; passage is verified through your existing out-of-state license (national lookup at CPAverify.org). Utah additionally requires passage of the AICPA Professional Ethics Exam with a score of 90% or higher and passage of the open-book Utah Laws and Rules Examination. |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
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| Fees | $85 (DOPL CPA license fee is published as $85; the AICPA Professional Ethics Exam and Utah Laws and Rules Exam are purchased separately. dopl.utah.gov is Cloudflare-protected and could not be read directly from the research environment, so treat the exact endorsement-application total as board-confirmable.) |
| Processing time | DOPL does not publish a processing time for endorsement applications. |
Step by step
- Confirm Utah's current requirements on the Utah Division of Professional Licensing (DOPL) — Board of Accountancy website — rules change.
- Submit the reciprocity/endorsement application to the Utah Division of Professional Licensing (DOPL) — Board of Accountancy (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold a CPA license issued by any other US jurisdiction.
- Qualify on one endorsement track: meet the Utah requirements in effect when your original license was issued, OR show four years of professional experience after passing the Uniform CPA Exam within the preceding ten years, OR show education, examination, and experience substantially equivalent to Utah's requirements.
- Pass the AICPA Professional Ethics Exam with a score of 90% or higher.
- Pass the Utah Laws and Rules Examination.
- Submit to an interview by the Board if requested.
- Pay the fees ($85 (DOPL CPA license fee is published as $85; the AICPA Professional Ethics Exam and Utah Laws and Rules Exam are purchased separately. dopl.utah.gov is Cloudflare-protected and could not be read directly from the research environment, so treat the exact endorsement-application total as board-confirmable.)) and allow DOPL does not publish a processing time for endorsement applications..
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Utah:
Frequently asked questions
Does my CPA license transfer to Utah?
A CPA license transfers to Utah by reciprocity: because Utah treats every US CPA as substantially equivalent, the Utah Division of Professional Licensing (DOPL) — Board of Accountancy grants its license on the strength of your existing one rather than re-qualifying you. The Uniform CPA Examination is not retaken; passage is verified through your existing out-of-state license (national lookup at CPAverify.org). Utah additionally requires passage of the AICPA Professional Ethics Exam with a score of 90% or higher and passage of the open-book Utah Laws and Rules Examination.. Fee: $85 (DOPL CPA license fee is published as $85; the AICPA Professional Ethics Exam and Utah Laws and Rules Exam are purchased separately. dopl.utah.gov is Cloudflare-protected and could not be read directly from the research environment, so treat the exact endorsement-application total as board-confirmable.).
Do I have to retake the CPA Exam to get licensed in Utah?
No. The Uniform CPA Examination is not retaken; passage is verified through your existing out-of-state license (national lookup at CPAverify.org). Utah additionally requires passage of the AICPA Professional Ethics Exam with a score of 90% or higher and passage of the open-book Utah Laws and Rules Examination..
Do I even need a Utah CPA license, or does mobility cover me?
If Utah is not your principal place of business, practice privilege (mobility) usually lets you serve Utah clients with no Utah license, notice, or fee. You apply to the Utah Division of Professional Licensing (DOPL) — Board of Accountancy for a reciprocal license when Utah becomes where you are principally based.
What does a Utah reciprocal CPA license cost?
$85 (DOPL CPA license fee is published as $85; the AICPA Professional Ethics Exam and Utah Laws and Rules Exam are purchased separately. dopl.utah.gov is Cloudflare-protected and could not be read directly from the research environment, so treat the exact endorsement-application total as board-confirmable.) (DOPL CPA license fee is published as $85; the AICPA Professional Ethics Exam and Utah Laws and Rules Exam are purchased separately. dopl.utah.gov is Cloudflare-protected and could not be read directly from the research environment, so treat the exact endorsement-application total as board-confirmable.).
How long does the Utah reciprocity process take?
DOPL does not publish a processing time for endorsement applications. — DOPL does not publish a processing time for endorsement applications..
How does Utah's education requirement affect a reciprocal CPA license?
Utah's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Utah Division of Professional Licensing (DOPL) — Board of Accountancy.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- Utah DOPL — Apply for a Certified Public Accountant (licensure by endorsement; endorsement map; AICPA Professional Ethics Exam and Utah Laws and Rules Exam required) ↗ (accessed 2026-07-21)
- Utah Code Sec. 58-26a-306 — license by endorsement (issued to a CPA licensed in any other US jurisdiction; meet original-issue requirements, or four-of-ten-years experience, or substantial equivalency) ↗ (accessed 2026-07-21)
- Utah Admin. Code R156-26a (Certified Public Accountant Licensing Act Rule) — qualifications, AICPA exam, ethics self-study ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]