Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Colorado State Board of Accountancy licenses CPAs in Colorado. Its rules and forms are the authority for everything on this page.
Colorado CPAs with an active certificate accrue 10 CPE hours for each full calendar quarter of active status in the two-year reporting period, which makes 80 hours for a full period. The reporting period runs January 1 of an even-numbered year to December 31 of an odd-numbered year, and the hours are due December 31 of the odd year (3 CCR 705-1, Rule 1.9).
Sources: law.cornell.edu/regulations/colorado/3-CCR-705-1.9, law.cornell.edu/regulations/colorado/3-CCR-705-1.10, colorado.public.law/statutes/crs_12-100-115, nasbaregistry.org/cpe-requirements/colorado
All Colorado CPA certificates expire on November 30 of odd-numbered years and renew every two years.
Sources: law.cornell.edu/regulations/colorado/3-CCR-705-1.9, law.cornell.edu/regulations/colorado/3-CCR-705-1.8, leg.colorado.gov/bills/sb26-076, leg.colorado.gov/laws/session-laws/SB26-076/81/download, nasbaregistry.org/cpe-requirements/colorado
Colorado certifies CPAs who meet the education requirement, pass the Uniform CPA Examination and the AICPA ethics exam, and complete verified experience. SB26-076, signed May 4, 2026, replaces the single 150-hour route with three education-and-experience pathways from January 1, 2027 (C.R.S. 12-100-108).
Sources: law.cornell.edu/regulations/colorado/3-CCR-705-1.5, law.cornell.edu/regulations/colorado/3-CCR-705-1.7, law.cornell.edu/regulations/colorado/3-CCR-705-1.8, leg.colorado.gov/bills/sb26-076, leg.colorado.gov/laws/session-laws/SB26-076/81/download, colorado.public.law/statutes/crs_12-100-108
Colorado CPAs with an active certificate accrue 10 CPE hours for each full calendar quarter of active status in the two-year reporting period, which makes 80 hours for a full period. The reporting period runs January 1 of an even-numbered year to December 31 of an odd-numbered year, and the hours are due December 31 of the odd year (3 CCR 705-1, Rule 1.9). Four hours must be in ethics, of which up to 2 may be Colorado Rules and Regulations (CR&R) coursework. CR&R hours beyond 2 count as Specialized Knowledge, not ethics. Behavioral ethics is not treated as personal development. New certificate holders complete 2 hours of CR&R within six months before or after the initial certificate (Rules 1.8, 1.9, 1.10). A nonresident renewing, reactivating or reinstating may attest to meeting the CPE requirements of the state of the principal place of business (C.R.S. 12-100-115(1)(b)). The Board may grant exceptions for health or other good cause, for CPAs not in public practice, and for military service; requests go to the Board in writing before renewal. Inactive certificate holders do not complete CPE while inactive.
Certificate holders attest to compliance at renewal and keep their own records for at least five years; documentation goes to the Board only on request, and audits follow each reporting period. No more than 20% of CPE may be personal development, and no more than 50% may be any combination of teaching, panel presentations and publishing. The Board does not pre-approve courses or providers; CPE must meet the NASBA/AICPA Statement on Standards for CPE Programs. One semester hour equals 15 CPE hours and one quarter hour equals 10. Switching to inactive, retired or expired status does not cancel CPE already accrued.
All Colorado CPA certificates expire on November 30 of odd-numbered years and renew every two years. Biennial. Certificates expire November 30 of odd-numbered years, and the CPE reporting period ends December 31 of the same year. November 30 of odd-numbered years. A 60-day grace period follows expiration, during which the renewal fee plus a late fee can be paid without discipline for practicing (Rule 1.9(B)). Renewal within the 60-day grace period requires the renewal fee plus a late fee (Rule 1.9(B)).
From August 12, 2026, under SB26-076, a CPA licensed in good standing in another state whose principal place of business is outside Colorado has the same practice privileges as a Colorado certificate holder, without a Colorado certificate, if the CPA was required at initial licensure to pass the Uniform CPA Examination and hold a bachelor's degree. CPAs who held practice privileges on December 31, 2024 keep them. The Board cannot require a notice, fee or other submission (C.R.S. 12-100-117(2)(a)(I)). A certificate by reciprocity requires an active out-of-state license, substantial equivalency or one year of licensed practice, the AICPA ethics course, and 2 hours of CR&R within six months (Rule 1.8(E)).
To sit: a bachelor's degree with at least 120 credit hours, including 27 semester hours of accounting (no more than 6 introductory, and a 3-hour auditing course on U.S. GAAS) and 21 semester hours of business; candidates enrolled in a 150-hour combined program that confers no separate bachelor's degree may also sit (Rule 1.5(D)). From August 12, 2026, C.R.S. 12-100-109(4) ties exam eligibility to a bachelor's degree with an accounting program or equivalent accounting concentration, or enrollment in a combined bachelor's and master's program with the bachelor's requirements and accounting concentration complete. For certification under current rules: 33 semester hours of accounting (27 beyond introductory, including U.S. GAAS auditing) and 27 of business, no more than 9 in any one subject (Rule 1.5(E)). Certification applicants through December 31, 2026 need 150 semester hours (Rule 1.5(E)). From January 1, 2027, SB26-076 accepts any of three pathways: a bachelor's degree with two years of experience; a bachelor's degree plus 30 semester hours with one year; or a post-baccalaureate degree with one year. Each requires an accounting program or equivalent accounting concentration (C.R.S. 12-100-108(1)).
Current rule: 1,800 qualifying work hours earned within the five years before application, over one to three years, in public accounting, industry, government or academia, full- or part-time, verified by a CPA with an active license for the whole period verified; academic internship hours count (Rule 1.7). From January 1, 2027: two years of accounting-related work experience for the bachelor's pathway and one year for the bachelor's-plus-30 and post-baccalaureate pathways, verified by an actively licensed CPA and meeting Board rules (C.R.S. 12-100-108(1)(c)).
Applicants complete the AICPA Professional Ethics course and pass its exam with a score of 90% or better within the two years before applying (Rule 1.8(B)). C.R.S. 12-100-108(1)(b) requires a Board-approved professional ethics course and written exam. Behavioral or regulatory ethics CPE does not satisfy this requirement (Rule 1.10).
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