Utah CPA CPE Requirements: How Many Hours, By When
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- 3 ethics hours, within that same total.
Utah CPAs must complete 80 CPE hours every two-year cycle (ending Dec 31 of even-numbered years), with no hours due at a licensee's first renewal after initial licensure. Within that 80, the rule sets two separate requirements: 3 hours of ethics education plus a separate 1 hour covering Utah CPA law and rules -- these are two distinct categories, not one combined 4-hour ethics figure.
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