58-26a-304 - Continuing education.
58-26a-304. Continuing education.
(1) As a condition precedent for a license renewal, each licensee shall, during eachtwo-year licensure cycle or other cycle defined by rule, complete 80 hours of qualified continuingprofessional education in accordance with standards defined by rule.
(2) If a renewal cycle is extended or shortened under Section 58-26a-303, the continuingeducation hours required for license renewal under this section shall be increased or decreasedproportionally.
(3) (a) A licensee may request a waiver of the requirements of Subsection (1) for a periodnot exceeding three years by:
(i) submitting an application for waiver in a form approved by the division; and
(ii) demonstrating that the licensee will be engaged in activities or be subject tocircumstances which prevent the licensee from meeting the requirements of Subsection (1)during the period of the waiver.
(b) An application for waiver shall be granted upon a showing of good cause.
(c) A licensee who is granted a waiver under this section shall complete 30 hours ofcontinuing professional education within the six months immediately following the expiration ofthe waiver that includes at least 16 hours of continuing professional education focusing onauditing and accounting.
Amended by Chapter 265, 2008 General Session