Utah § 58-26a-301 Licensure or registration required -- License and registration classifications.

Utah Statutes

§ 58-26a-301 — Licensure or registration required -- License and registration classifications.

Utah § 58-26a-301

Title 58Occupations and Professions

Ch. 58-26aCertified Public Accountant Licensing Act

Part 58-26a-3Licensing

This text of Utah § 58-26a-301 (Licensure or registration required -- License and registration classifications.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 58-26a-301 (2026).

Text

(1)(1)(a) A license is required for an individual to engage in the practice of public accounting, except as specifically provided in Section 58-26a-305 or 58-1-307.

(1)(b) Registration with the division is required for a qualified business entity to engage in the practice of public accounting, except as specifically provided in Section 58-26a-305 or 58-1-307.

(2)(2)(a) The division shall issue to an individual who qualifies under this chapter a license in the classification of Certified Public Accountant.

(2)(b) The division shall issue to a qualified business entity which qualifies under this chapter a registration in the classification of Certified Public Accountant Firm.

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(1) (1)(a) A license is required for an individual to engage in the practice of public accounting, except as specifically provided in Section 58-26a-305 or 58-1-307.
(1)(b) Registration with the division is required for a qualified business entity to engage in the practice of public accounting, except as specifically provided in Section 58-26a-305 or 58-1-307.
(2) (2)(a) The division shall issue to an individual who qualifies under this chapter a license in the classification of Certified Public Accountant.
(2)(b) The division shall issue to a qualified business entity which qualifies under this chapter a registration in the classification of Certified Public Accountant Firm.