To be admitted to one of Universals’ programs, applicants must have a high school diploma or General Education Development (GED) certificate, and be beyond the age of compulsory high school attendance, as prescribed by Utah law (see Rule 152-34-4(3) of the Utah Administrative Code). To register for one of Universal’s income tax preparation courses, the student must have completed the Professional Bookkeeper program, or obtain a favorable review through interviewing with a Universal instructor or administrator.