Utah State Laws & Regulations DOPL
Exam 2025 Questions and Answers
100% Pass
Peer review - ✔✔board approved study, appraisal, or review of one or more aspects
of the attest and compilation services rendered by a licensee in the practice of public
accounting, performed by a licensee holding an active license in this or another state
who is not affiliated with the licensee being reviewed. initial review started no later
than 18 months after the date of issuance of initial report.. At least once every 3
years.
Report (FS) - ✔✔opinion , report, etc that states or implies assurance, or implies that
the person/firm issuing the report has special knowledge or competence in
accounting or auditing. Unless specifically called out as only preparing on cover
page.
Utah Board of Accountancy - ✔✔4 licensed CPA and one member of the general
public. Appointed. One member assists division in reviewing complaints concerning
unlawful or unprofessional conduct of licensee. 4 yr term, half board is replaced
every 2 yrs. No more than 2 consecutive terms. not paid, but per diem, can be
replaced for bad conduct, not fulfilling duties, not active license.
Registered CPA Firm - ✔✔Majority of ownership = CPA's, all locations register
separately.
Licenses - ✔✔2 year renewal cycle. Extend or shorten by as much as one year.
COPYRIGHT © 2025 BY SOPHIA BENNETT, ALL RIGHTS RESERVED 1
Exam 2025 Questions and Answers
100% Pass
Peer review - ✔✔board approved study, appraisal, or review of one or more aspects
of the attest and compilation services rendered by a licensee in the practice of public
accounting, performed by a licensee holding an active license in this or another state
who is not affiliated with the licensee being reviewed. initial review started no later
than 18 months after the date of issuance of initial report.. At least once every 3
years.
Report (FS) - ✔✔opinion , report, etc that states or implies assurance, or implies that
the person/firm issuing the report has special knowledge or competence in
accounting or auditing. Unless specifically called out as only preparing on cover
page.
Utah Board of Accountancy - ✔✔4 licensed CPA and one member of the general
public. Appointed. One member assists division in reviewing complaints concerning
unlawful or unprofessional conduct of licensee. 4 yr term, half board is replaced
every 2 yrs. No more than 2 consecutive terms. not paid, but per diem, can be
replaced for bad conduct, not fulfilling duties, not active license.
Registered CPA Firm - ✔✔Majority of ownership = CPA's, all locations register
separately.
Licenses - ✔✔2 year renewal cycle. Extend or shorten by as much as one year.
COPYRIGHT © 2025 BY SOPHIA BENNETT, ALL RIGHTS RESERVED 1
