Utah Code 58-26a-303. Term of license and registration — Expiration — Renewal
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(1) The division shall issue each license and registration under this chapter in accordance with a two-year renewal cycle established by rule. The division may by rule extend or shorten a renewal cycle by as much as one year to stagger the renewal cycles it administers.
Terms Used In Utah Code 58-26a-303
- Board: means the Utah Board of Accountancy created in Section 58-26a-201. See Utah Code 58-26a-102
- Division: means the Division of Professional Licensing created in Section
58-1-103 . See Utah Code 58-1-102 - Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Licensee: means the holder of a current valid license issued under this chapter. See Utah Code 58-26a-102
- Peer review: means a board approved study, appraisal, or review of one or more aspects of the attest and compilation services rendered by a licensee in the practice of public accounting, performed by a licensee holding an active license in this or another state who is not affiliated with the licensee being reviewed. See Utah Code 58-26a-102
(2) At the time of renewal a licensee shall show satisfactory evidence of each of the following renewal requirements:
(2)(a) completion of qualified continuing education as required under Section 58-26a-304 ; and
(2)(b) successful completion of a peer review meeting the requirements established by rule by the division in collaboration with the board.
(3) Each license or registration automatically expires on the date shown on the license or registration unless it is renewed in accordance with Section 58-1-308 .