Utah CPA License Reinstatement: What a Lapsed License Costs

$113 total for a license expired less than two years ($50 reinstatement fee plus $63 license renewal fee), per DOPL's own reinstatement application. Expired more than two years with no unlicensed practice: an $85 application fee instead. No dollar figure is codified in Utah Admin. Code R156-26a -- DOPL sets fees administratively, and the application document is where they are published.

• 80 CPE hours R156-26a-307(1)(b): 80 hours of qualified CPE within the 12 months immediately preceding the reinstatement application (incl. at least 16 hours in accounting/auditing), plus passing the AICPA Professional Ethics exam (which counts as 8 of the 80 hours). The current codified rule text does not list the Utah CPA Laws and Rules exam among the reinstatement requirements -- that exam appears at R156-26a-302c(5)(b), which governs initial licensure. DOPL's own reinstatement checklist (dated 2022), however, still lists the Laws and Rules exam as required. The rule text and the board's own checklist disagree on this point as of this writing; confirm directly with DOPL which one currently applies before deciding whether to sit for that exam. None of these hours may be applied toward the next renewal's CPE -- effectively a full penalty burden. Waivers exist for continuous out-of-state licensure or inadvertent nonpayment within 24 months.

Sourcing note: Utah sets reinstatement fees administratively rather than codifying them in rule -- R156-26a contains no dollar figures anywhere in its text. The $113 total (and the $85 alternate for licenses expired more than two years with no unlicensed practice) comes directly from DOPL's own reinstatement application document, which is the fee's actual source of truth under this system. Because DOPL can revise that application without a rule filing, confirm the figure on the current application before paying. (Last checked 2026-09-12.)