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House passes CPA licensing cleanup aligning state rules with national standards
Summary
Senate Bill 259, described by the sponsor as a cleanup aligning Utah accountancy licensing with national standards, passed the House after questions about clarifying supervision language that requires the 2,000 hours of experience to be supervised by a licensed CPA.
The Utah House on March 9 approved Senate Bill 259, a bill described by Representative Eliason as a technical cleanup for the Utah Accountancy Licensing Board to align statutory language with national standards set by the American Institute of Certified Public Accountants (AICPA).
Eliason said the bill "slightly broadens what is acceptable behavior" and clarifies continuing professional education requirements for CPAs, including a required ethics segment.
Representative Fosin questioned the sponsor about language on line 163 that clarifies the 2,000 hours of required experience must be obtained "under the supervision of a licensed certified public accountant." Fosin and others expressed concern that codifying supervision might place additional burdens on license applicants who previously could gain the 2,000 hours under other arrangements. Eliason responded that the 2,000-hour requirement is existing code and that this bill simply clarifies the supervision requirement to ensure experience is relevant to CPA practice.
Other members, including Representative Cutler, said they had consulted the Utah Association of CPAs and supported the measure as aligning statute with enforced board rules. After summation, the House passed SB259; the clerk recorded 68 yay votes and 10 nay votes. The bill will be returned to the Senate for the president's signature.
