Utah Code 58-26a-301. Licensure or registration required — License and registration classifications
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(1)
Terms Used In Utah Code 58-26a-301
- Division: means the Division of Professional Licensing created in Section
58-1-103 . See Utah Code 58-1-102 - Practice of public accounting: means , while holding oneself out as a certified public accountant, offering to perform or performing one or more kinds of services involving the use of auditing or accounting skills, including issuing reports or opinions on financial statements, performing attestation engagements, performing one or more kinds of advisory or consulting services, preparing tax returns, or furnishing advice on tax matters for a client. See Utah Code 58-26a-102
- Qualified business entity: means a sole proprietorship, corporation, limited liability company, or partnership engaged in the practice of public accountancy. See Utah Code 58-26a-102
(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.