The 150-Hour Educational Requirement: The History and Message of the Utah Experience

The strategy of seeking a legislative mandate for additional educational requirements for certified public accountants (CPA) has not been very successful. In fact, after reviewing an experience in Utah, it appears that the use of legislative incentives to achieve the objective of extra educational requirements may be a politically viable strategy, and thus superior to the strategy of mandating the requirements. Utah passed a 5th-year law in 1981, mandating an additional 30 semester hours of post-baccalaureate study for CPA candidates. By 1982, major opponents to the law threatened to bring about its repeal. Ultimately, a compromise was reached, allowing a choice of 2 tracks that applicants can take to become certified and licensed. The 5-year track is identical to the original law's requirements. While the 4-year track does not require the additional 30 hours, it does have requirements for certifying experience and more qualifying experience.