No. 29473: R156-26a. Certified Public Accountant Licensing Act Rules

DAR File No.: 29473
Filed: 02/01/2007, 10:04
Received by: NL

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Title 58, Chapter 26a, provides for the licensure of certified public accountants. Subsection 58-1-106(1)(a) provides that the Division may adopt and enforce rules to administer Title 58. Subsection 58-24a-201(3) provides that the Utah Board of Accountancy's duties and responsibilities shall be in accordance with Section 58-1-202. Subsection 58-1-202(1)(a) provides that one of the duties of each board is to recommend appropriate rules to the division director. This rule was enacted to clarify the provisions of Title 58, Chapter 26a, with respect to certified public accountants.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

Since the rule was last reviewed in April 2002, the Division has amended the rule five times. In April 2004, the Division file a rule amendment which would delete the maximum number of hours of continuing professional education that could be obtained through self-study type courses. In response to that proposed rule amendment, the Division received the following letters and emails which all supported the proposed amendment: an 04/30/2004 letter from the Utah Association of CPAs; a 05/03/2004 e-mail from Althea Potts; a 05/03/2004 e-mail from Bart Morrill; and a 05/06/2004 email from Faith Jones. The Division made this proposed rule amendment effective on 05/24/2004. In all of the other additional proposed rule filings that have been made with respect to this rule, the Division has received no written comments.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

This rule should be continued as it provides a mechanism to inform potential licensees of the requirements for licensure as allowed under statutory authority provided in Title 58, Chapter 26a, with respect to certified public accountants. The rule should also be continued as it provides information to ensure applicants for licensure are adequately trained and meet minimum licensure requirements.

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Commerce
Occupational and Professional Licensing
HEBER M WELLS BLDG
160 E 300 S
SALT LAKE CITY UT 84111-2316

Direct questions regarding this rule to:

Clyde Ormond at the above address, by phone at 801-530-6254, by FAX at 801-530-6511, or by Internet E-mail at [e-mail]

Authorized by:

F. David Stanley, Director