Colorado CPA Requirements

Colorado State Requirements & Education Options

Education Requirement

On and after July 1, 2015, Applicants must meet the following requirements:

Applicant must have successfully completed a total of 150 semester hours of non-duplicative coursework at the undergraduate or graduate level.

Applicant must have completed at least 33 semester hours of non-duplicative accounting coursework at the undergraduate or graduate level with course grades of C (or equivalent) or greater, as follows:

All courses must be designated by an accounting program code or the Applicant must otherwise demonstrate that the coursework was in accounting;

The 33 semester hours must include 27 semester hours of accounting courses, excluding introductory accounting courses, covering the subject areas described in 3 Code Colo. Regs. § 705-1-2.4.A.1;

Of the 27 semester hours of accounting courses required, a total of six (6) semester hours must be in auditing, which must include a three (3) semester hour, or more, course concentrating on U.S. GAAS. “Concentrating on U.S. GAAS” means that any course content referencing non-U.S. standards is incidental to the course. The remaining semester hours may be in advanced auditing or a subset of basic auditing such as fraud or information technology auditing;

“Introductory accounting courses” means courses such as principles of accounting, accounting and tax software courses, payroll accounting, and other basic accounting courses as determined by the Board. Such courses will not count towards the 27 hour requirement.

The 27 semester hours of accounting courses must include a three (3) semester hour, or more, course concentrating on accounting or business ethics, which may include the following topics: the ethical responsibilities of accountants, both personal and professional; ethical dilemmas facing accountants; ethical theory; the various accounting codes of conduct and ethical guidance for accountants; and the application of ethical theory, codes of conduct, and professional standards. The Board’s policy regarding this accounting ethics course states the Accounting Ethics course should include: an examination of the ethical responsibilities of accountants, both personally and professionally; ethical theory, the various codes of conduct and ethical guidance for accountants, ethical accounting dilemmas, and the application of ethical theory and professional standards.

The Applicant must have successfully completed at least 27 semester hours of nonduplicative coursework in business administration at the undergraduate or graduate level. For specific coursework requirements, view 3 Code Colo. Regs. § 705-1-2.5.