2006 Utah Code - 58-26a-301 — Licensure or registration required -- License and registration classifications.

     58-26a-301.   Licensure or registration required -- License and registration classifications.
     (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.
     (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.

Enacted by Chapter 261, 2000 General Session