CPA License Requirements (CO)

Requirements to obtain a CPA license in Colorado

There are four parts (The Four “E’s”) to obtaining a CPA license in Colorado:

  1. Education – “You must meet the education requirements to qualify to take the Uniform CPA Examination.”
  2. Examination – “You must successfully pass the Uniform CPA Examination.”
  3. Ethics – “You must take and successfully pass the AICPA Ethics examination or its equivalent.”
  4. Experience – “You must have one year of experience in public accounting, under the direct supervision of an actively licensed Certified Public Accountant, or experience that the Board deems to be equivalent. The experience must be gained 5 years before or after passing the Uniform CPA Examination.”

    5. —
    Resource: https://www.dora.state.co.us/Accountants/requirements

Education Requirements

Before July 1, 2015
Education with Experience
Baccalaureate degree (120 hours), including:

  • 24 semester hours in Accounting
  • 3 semester hours in Audit with coverage of GAAS
  • 21 semester hours in General Business related subjects, with no more than 6 hours in any subject

Education in lieu of Experience

  • Master’s degree, doctoral degree OR bachelor’s degree with 30 additional hours
  • 39 semester hours in Accounting
  • 6 semester hours in Audit with coverage of GAAS
  • 36 semester hours in General Business related subjects with no more than 9 hours in any subject

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    Resource: NASBA page for Colorado Licensure

After July 1, 2015

  • A baccalaureate degree (120 semester hours) plus an additional 30 semester hours of nonduplicative study or a higher degree.
    • Completion of the additional 30 semester hours within 5 years of passing the Examination.
  • At least 27 semester hours in upper-division accounting courses.
    Including, 6 semester hours in auditing, of which 3 semester hours must address GAAS.
    3 semester hours must be in a separate accounting ethics course.
  • At least 27 semester hours in upper-division business courses.
    Including, 3 semester hours must be in business, technical, or accounting communications.
    No more than 9 semester hours in any one area may count towards this requirement.
    However, semester hours above the nine-hour maximum may count toward the total 150 semester hour requirement.

    • —-
    Resource: Rules of the Colorado State Board of Accountancy

CPA Exam Requirement

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Ethics Requirement

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Experience Requirement

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