Utah Statutes
§ 58-26a-301 — Licensure or registration required -- License and registration classifications.
Utah·Title 58 Occupations and Professions·Ch. 58-26a Certified Public Accountant Licensing Act·Part 58-26a-3 Licensing
(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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Legislative History
Enacted by Chapter 261, 2000 General Session
Nearby Sections
15
§ 58-1-102
Definitions.§ 58-1-105
Employment of staff.§ 58-1-108
Adjudicative proceedings.§ 58-1-109
Presiding officers -- Content of orders -- Recommended orders -- Final orders -- Appeal of orders.§ 58-1-112
Data collection.§ 58-1-301.3
Waiver of licensing fees.