Utah § 26a-307 - CPA emeritus status -- Renewal of license.
Full text of Utah Utah Code § 26a-307 — CPA emeritus status -- Renewal of license., with citation guidance and answers to common questions.
§ 26a-307. CPA emeritus status -- Renewal of license.
58-26a-307.
CPA emeritus status -- Renewal of license.
(1)
A person currently licensed as a certified public accountant may, on any renewal date of that license, apply for and obtain a transfer of that license to a status of CPA emeritus registration if:
(a)
(i)
the licensee is at least 60 years of age as of the date of renewal;
(ii)
the licensee has a disability; or
(iii)
the board finds other good cause for believing that the licensee will not return to the practice of public accountancy;
(b)
the licensee makes an application for transfer of status and registration and pays a registration fee determined by the department under Section 63J-1-504;
(c)
the licensee, on application for transfer, certifies that the licensee will not engage in the practice of public accountancy while in the status of CPA emeritus registration; and
(d)
the licensee is in good standing as a CPA and not subject to any order of revocation, suspension, or probation.
(2)
Each CPA emeritus registration shall be issued in accordance with a two-year renewal cycle established by rule.
(3)
CPA emeritus registrants may not engage in the practice of public accountancy.
(4)
CPA emeritus registrants are not required to fulfill the continuing professional education or peer review provisions of this chapter.
(5)
Each CPA emeritus registrant is responsible for renewing the registration, according to procedures that the division establishes by rule in collaboration with the board in accordance with Section 58-1-308.
(6)
A CPA emeritus registrant may reinstate the CPA license by:
(a)
submitting an application in a form prescribed by the division;
(b)
paying a fee determined by the department under Section 63J-1-504; and
(c)
showing evidence of having completed the continuing professional education requirement established by rule.
Section 26a-307 ("CPA emeritus status -- Renewal of license.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 26a-307?
A common citation format is "Utah Code § 26a-307" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 26a-307 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
