Terms Used In Utah Code 58-26a-306

• AICPA: means the American Institute of Certified Public Accountants. See Utah Code 58-26a-102
• Board: means the Utah Board of Accountancy created in Section 58-26a-201. See Utah Code 58-26a-102
• CPA: means an individual currently licensed by this state or any other state, district, or territory of the United States of America to practice public accountancy or who has been granted a license as a certified public accountant under prior law or this chapter. See Utah Code 58-26a-102
• Department: means the Department of Commerce. See Utah Code 58-1-102
• Division: means the Division of Professional Licensing created in Section 58-1-103. See Utah Code 58-1-102
• Person: means :
       (24)(a) an individual;
       (24)(b) an association;
       (24)(c) an institution;
       (24)(d) a corporation;
       (24)(e) a company;
       (24)(f) a trust;
       (24)(g) a limited liability company;
       (24)(h) a partnership;
       (24)(i) a political subdivision;
       (24)(j) a government office, department, division, bureau, or other body of government; and
       (24)(k) any other organization or entity. See Utah Code 68-3-12.5
• Qualifying examinations: means :
       (19)(a) the AICPA Uniform CPA Examination;
       (19)(b) the AICPA Examination of Professional Ethics for CPAs;
       (19)(c) the Utah Laws and Rules Examination; and
       (19)(d) any other examination approved by the board and adopted by the division by rule in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act. See Utah Code 58-26a-102