{"data":{"id":"us-ut/utah-code-58-26a-301","jurisdiction":"us-ut","citation":"Utah Code § 58-26a-301","heading":"Licensure or registration required -- License and registration classifications.","body":"(1)\n(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.\n(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.\n(2)\n(a) The division shall issue to an individual who qualifies under this chapter a license in the classification of Certified Public Accountant.\n(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.","path":["Title 58 Occupations and Professions","Chapter 58-26a Certified Public Accountant Licensing Act","Part 58-26a-3 Licensing"],"source_url":"https://le.utah.gov/xcode/Title58/Chapter26a/58-26a-S301.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"199eac6b858b08ac6f039496f34aa39417095b027b03ec0c3b9c4d9e3819caaf","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-58-26a-201","next":"us-ut/utah-code-58-26a-302"},"notice":"GroundRules: Original legal text. Not legal advice."}