Utah CPA License Reinstatement: What a Lapsed License Costs

If your Utah CPA license has already lapsed

What it actually takes to get a lapsed Utah CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.

Reinstatement Fee

No dollar figure is codified in Utah Admin. Code R156-26a or the general renewal-procedure rules -- Utah DOPL fees are set/published administratively, not stated in the rule text itself.

Catch-Up CPE Required

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 and the Utah CPA Laws and Rules 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.

Source of record Utah Admin. Code R156-26a-307 (Reinstatement of Licenses); R156-1-308c(5)(c) (automatic expiration); R156-26a-303b(2) (2-year cycle) read the rule →

Sourcing note: The reinstatement fee dollar amount could not be confirmed: it isn't in the codified rule text, and the Board's own site (dopl.utah.gov) currently blocks automated access, so this fact could not be freshly re-confirmed at publish time. The CPE/ethics-exam requirements above ARE confirmed directly in the codified rule. Recommend a manual check of the board's page if you want the fee confirmed firsthand.

What triggers lapsed status: Licenses run a 2-year cycle ending December 31 of even-numbered years. A license not renewed before that date automatically expires; continued practice after that is a criminal offense under Utah Code.

Last verified: 2026-07-25 · checked against the state's codified statute or administrative rule, not just a board webpage — if we can't verify a date against primary law, we say so instead of guessing (see how we verify every deadline). Always confirm with the official state board before relying on this date. License requirements and deadlines can change.

See Utah's CPA license renewal deadline →

How many CPE hours does Utah require? →

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