The Colorado State Board of Accountancy (CBO), under the Colorado Department of Regulatory Organisations (DPO), is a legally mandated agency established under Colorado law. #Copy Colorado CPA certificate online. The board consists of seven members—five practicing CPAs and two public members—appointed by the governor, responsible for core matters such as CPA exam eligibility, licensing, license renewal, and disciplinary oversight. The board does not directly offer courses, but its regulations form the compliance framework that every Colorado CPA must follow.
To take the Colorado CPA exam, applicants must meet the following core requirements: Applicants must have completed a bachelor’s degree or higher, with at least 120 post-secondary credit hours. Where to make a Colorado CPA license? This must include 27 semesters of non-repeating accounting coursework and 21 semesters of non-repeating business administration coursework. Applicants with foreign degrees must undergo course-by-course accreditation through NASBA International Assessment Services and provide proof that their auditing courses comply with US GAAS requirements.
A new bill passed in 2026 (SB26-076), effective January 1, 2027, provides three alternative pathways to CPA certification:
Bachelor’s Degree Pathway: Obtain a bachelor’s degree, complete 2 years of accounting-related work experience, pass the ethics course, and take the Uniform CPA exam; Purchase a Missouri State CPA certificate. Bachelor’s Degree + 30 Credit Pathway: Obtain a bachelor’s degree, complete an additional 30 credits (totaling 150 credits), complete 1 year of work experience, pass the ethics course, and take the CPA exam; Graduate Degree Pathway: Obtain a graduate degree, complete 1 year of work experience, pass the ethics course, and take the CPA exam.
Regardless of the chosen path, work experience must be completed under the supervision of a practicing CPA and must cover areas such as accounting, auditing, taxation, or consulting. In addition, applicants must pass the AICPA Ethics Exam (with a score of at least 90) and complete the Colorado Regulations and Rules (CR&R) course within six months of certification.
CPA holders are required to complete 80 hours of Continuing Professional Education (CPE) every two years, with at least 4 hours dedicated to ethics courses. The quarterly CPE requirement is 10 hours. First-time CPAs must complete the CR&R course within six months. Colorado has a reciprocal practice policy—CPA license holders with a good reputation in other states can enjoy the same practice rights in Colorado if their initial licensing requirement is passing the standardized CPA exam and obtaining a bachelor’s degree, without needing to apply for a separate Colorado license.
