In Subsection R156-26a-302a(1)(a), the amendments update the name of an accrediting organization to their new name. In Subsection R156-26a-303b(2)(a), the amendment adds a requirement that 3 hours of the 80-hour continuing education requirement for CPAs be in ethics courses and 1 hour be in Utah laws and rules. Subsection R156-26a-303b(3)(d) changes the requirement that ethical issues "shall" be included in individual courses to "may" be included. After discussion with the Utah Association of CPAs (UACPA) and the Utah Board of Accountancy, they found that the current methods of including ethical requirements in the continuing education requirement did not adequately focus the discussion on ethical issues like a separate course would.