Section 301 - Licensure or registration required -- License and registration classifications.

UT Code § 58-26a-301 (2019) (N/A)
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(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. (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.

(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.

(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) (a) The division shall issue to an individual who qualifies under this chapter a license in the classification of Certified Public Accountant. (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.

(a) The division shall issue to an individual who qualifies under this chapter a license in the classification of Certified Public Accountant.

(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.