To become a CPA in Colorado, you’ll need to meet the following requirements:
- Education: A bachelor’s degree or higher with 150 semester hours including 33 hours in accounting and 27 hours in business administration – three alternative pathways take effect from 1 January 2027 under SB26-076
- Exam: Pass all four sections of the Uniform CPA Exam through NASBA’s CPA Examination Services, within a 30-month rolling credit window
- Experience: 1,800 hours of qualifying experience within 5 years of applying, over a minimum of 1 year and maximum of 3 years
- Ethics: Pass the AICPA Professional Ethics exam with a 90% minimum score within 2 years immediately before applying for your certificate
- International candidates: No residency, citizenship, or minimum age requirement; SSN required for US residents applying for licensure; foreign credential evaluation by NIES, NACES, or AICE members accepted
- Licensure and CPE: Apply for your initial certificate through NASBA’s licensing portal, then renew by 30 November of each odd year and complete 80 hours of CPE per biennial reporting period
Three licensure pathways take effect 1 January 2027 (SB26-076, signed 4 May 2026): Colorado Governor Polis signed legislation creating three new routes to CPA certification alongside the existing 150-hour pathway.
From 1 January 2027, candidates can qualify with a baccalaureate degree and two years of experience, a baccalaureate plus 30 additional hours and one year of experience, or a post-baccalaureate degree and one year of experience.
All three new pathways require completing a professional ethics course. Implementing rules under 3 CCR 705-1 are still pending promulgation.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Colorado CPA requirements: quick summary
| CPA requirement | Colorado |
|---|---|
| Hours to sit for exam | 120 semester hours (27 accounting + 21 business) |
| Hours to license | 150 semester hours (until 31 December 2026) |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1,800 hours, minimum 1 year, maximum 3 years |
| Ethics requirement | AICPA Professional Ethics exam, 90% score, within 2 years before application |
| Credit window | 30 months, rolling from score release date |
| CPE | 80 hours per biennial reporting period |
| Tier system | One-tier |
| International candidates | No residency, citizenship, or minimum age required |
Colorado’s AICPA ethics exam has a 2-year validity window. The exam must be passed within the 2 years immediately preceding your application receipt date.
Candidates who pass early in their exam journey and then take longer than expected to complete their experience requirement may find the certificate has expired by the time they apply. Sitting the ethics exam in the final year before you plan to apply is generally the safest approach.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Colorado?
Colorado uses different education thresholds for sitting the exam and obtaining a certificate, with the certification threshold remaining at 150 hours until the new pathways under SB26-076 take effect in 2027.
Requirements to sit for the exam
Candidates must hold a bachelor’s degree or higher and have completed at least 120 credit hours of higher education, including the coursework described below. Candidates without a bachelor’s degree may still be eligible if they are currently enrolled in a combined degree program that confers a master’s or higher degree and requires a minimum of 150 hours for graduation.
The 120 hours must include:
Accounting – 27 semester hours of non-duplicative coursework (undergraduate or graduate), including:
- No more than 6 hours of introductory accounting courses (such as principles of accounting, tax software courses, or payroll accounting)
- At least 21 hours of non-introductory accounting covering subject areas such as: accounting ethics, accounting information systems, accounting research and analysis, accounting theory, auditing, financial accounting and reporting, government and not-for-profit accounting, financial statement analysis, fraud examination, internal controls and risk assessment, managerial or cost accounting, taxation, tax research, forensic accounting, or other Board-approved areas
- Of those 21 hours, at least one 3-semester-hour course concentrating on U.S. GAAS (the auditing course must focus on U.S. standards – non-U.S. content must be incidental)
- No more than 3 internship hours toward the 27-hour accounting requirement
Business administration – 21 semester hours of non-duplicative coursework (undergraduate or graduate) covering subject areas such as:
- Behavior of organisations, groups, and persons
- Business or accounting communications
- Business ethics
- Business law
- Computer information systems
- Economics
- Finance
- Legal and social environment of business
- Management
- Marketing
- Quantitative applications in business
- Statistics
- No more than 3 internship hours toward the 21-hour business requirement
Commercial CPA review courses are not acceptable. Community college, correspondence, CLEP, and online courses are acceptable if the credit is received at a regionally accredited institution and appears on an accredited college’s official transcript.
Requirements to obtain a certificate (current, until 31 December 2026)
| Requirement | Detail |
|---|---|
| Degree | Bachelor’s or higher from an accredited institution |
| Total credit hours | 150 semester hours |
| Accounting hours | 33 non-duplicative semester hours (27 non-introductory + up to 6 introductory), including a 3+ hour U.S. GAAS auditing course |
| Business hours | 27 non-duplicative semester hours, with no more than 9 in any single subject area |
| Duplicate courses | Counted only once regardless of course title |
If you were found eligible to sit on fewer than 150 hours, you must submit an Academic Credential Evaluation (ACE) application through NASBA Licensing Services before applying for a certificate.
Incoming pathways from 1 January 2027 (SB26-076)
| Colorado licensure | Pathway 1 (new) | Pathway 2 (new) | Pathway 3 (new) |
|---|---|---|---|
| Education | Baccalaureate degree with accounting concentration | Baccalaureate degree + 30 additional hours with accounting concentration | Post-baccalaureate degree with accounting concentration |
| Experience | 2 years | 1 year | 1 year |
| Ethics | Professional ethics course required | Professional ethics course required | Professional ethics course required |
| Available from | 1 January 2027 | 1 January 2027 | 1 January 2027 |
All three pathways require experience verified by an actively licensed CPA. Implementing rules under 3 CCR 705-1 are still pending promulgation as of June 2026 – confirm specific coursework and experience definitions with the Colorado State Board of Accountancy before planning around them.
For a full breakdown of total CPA exam costs including study materials and license fees, see our CPA exam cost guide. If you are comparing CPA review courses ahead of sitting, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Colorado?
Colorado’s CPA Exam is administered through NASBA’s CPA Examination Services. Candidates apply via the NASBA CPA Portal. An optional Advisory Evaluation service is available before submitting a formal application – this identifies any academic deficiencies in advance and can save candidates significant time and cost.
| Detail | Colorado |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee per section | $96.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,554.36 ($364.59 × 4 + $96 eval) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Residency required | No |
| Minimum age | None |
| SSN required to sit | No |
Only one exam section application may be submitted per application, though multiple applications can be submitted at the same time. Apply only when ready to sit within the next six months – NTS fees are non-refundable. The exam consists of three Core sections (AUD, FAR, REG) and one Discipline section of your choice (BAR, ISC, or TCP). The passing score is 75.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Colorado?
| Detail | Colorado |
|---|---|
| Experience required | 1,800 qualifying hours |
| Minimum time period | 1 year |
| Maximum time period | 3 years |
| Time limit | Within 5 years of the application receipt date |
| Acceptable settings | Public accounting, industry, government, or academia |
| Verifying CPA | Actively licensed CPA in any US state OR Chartered Accountant from an IQAB MRA country (Australia, Canada, Ireland, Mexico, New Zealand) |
| Not qualifying | Holidays, vacations, sick leave, or clerical work (mere data entry, basic calculations, recording transactions) |
Colorado requires 1,800 qualifying hours – less than the 2,000-hour standard in most states. The experience must be verified by a CPA who had direct and continuous knowledge of the applicant’s work and performed contemporaneous periodic review and evaluation.
The verifier cannot be subordinate to the applicant. Academic internship hours can count toward both the education requirement (under Rule 1.5) and the experience requirement.
Academia qualifies as experience – teaching at least two different accounting courses above introductory level at an accredited institution counts, with one year equating to teaching at least 12 semester hours.
License fees
| Fee | Amount |
|---|---|
| Initial certificate fee | $160.00 |
| License renewal fee | Current biennial renewal fee of $66.00 |
| Certificate expiry | 30 November of odd-numbered years |
| Grace period | 60 days after expiry date |
Colorado calculates its renewal fee based on operational costs each renewal period, so this figure may differ at future renewals. Check Colorado’s State Board of Accountancy for the current rate when your renewal falls due. Licenses expire on 30 November of odd-numbered years.
What are the CPA ethics requirements in Colorado?
Colorado requires the AICPA Professional Ethics exam as a pre-certificate requirement, with a 2-year validity window confirmed in Board Rule 1.8(B)(1)(c).
| Detail | Colorado |
|---|---|
| Exam required | AICPA Professional Ethics: The AICPA’s Comprehensive Course (for Licensure) |
| Minimum passing score | 90% |
| Timing | Must be passed within 2 years immediately preceding the application receipt date |
| Provider | Available through the Colorado Society of CPAs (COCPA) |
| Timing relative to CPA exam | Can be taken before or after passing the CPA exam |
The 2-year window runs from the application receipt date backward – not from the date you pass the CPA exam.
Build timing accordingly: a candidate who passes the ethics exam early in their CPA journey but then takes 3-4 years to complete education, exam sections, and experience may need to retake it before applying. Once you have passed all four CPA exam sections and are within a year of completing your experience, sitting the ethics exam is well-timed.
CR&R requirement for new certificate holders
Within 6 months of receiving your initial certificate, you must complete 2 hours of Colorado Rules and Regulations (CR&R) CPE covering the Colorado Accountancy Practice Act and Board rules.
CR&R completed in the 6 months immediately before your certificate is granted also satisfies this requirement. These 2 hours count toward your general CPE total and can satisfy 2 of the 4 required ethics CPE hours in your first reporting period.
What are the CPA requirements for international candidates in Colorado?
| Detail | Colorado |
|---|---|
| US citizenship required | No |
| Residency required | No |
| Minimum age | None |
| SSN required for exam | No |
| SSN required for licensure (US residents) | Yes |
| SSN for foreign nationals not in US | SSN Affidavit accepted in lieu |
| Foreign credential evaluation | NIES, any NACES member, or any AICE member |
Colorado imposes no citizenship, residency, or minimum age requirement at any stage. No SSN is needed to sit for the exam. US residents must provide an SSN for the licensure application; foreign nationals not physically present in the US may instead submit a sworn SSN Affidavit.
For candidates with education completed outside the United States, Colorado accepts credential evaluations from:
- NASBA International Evaluation Services (NIES)
- Any member of the National Association of Credential Evaluation Services (NACES)
- Any member of the Association of International Credential Evaluators (AICE)
The evaluation must include a course-by-course listing, a credit analysis, and a credential analysis specifying country, degree, year, and awarding institution. For the auditing course specifically, you must also provide a letter from the school confirming U.S. GAAS concentration, the course syllabus, and the primary textbook used. Coursework completed as part of a Chartered Accountant or similar professional qualification program is treated as professional training and does not count toward the academic credit hour requirements.
Chartered Accountants from IQAB MRA countries (Australia, Canada, Ireland, Mexico, and New Zealand) can serve as experience verifiers for Colorado applicants and may also be eligible to apply via the International Qualification Examination (IQEX) route.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Colorado?
| CPE requirement | Detail |
|---|---|
| Total hours per reporting period | 80 hours |
| Accrual rate | 10 hours for every full calendar quarter the certificate is in active status |
| Ethics minimum | 4 hours per reporting period (2 may be Colorado Rules and Regulations) |
| Personal development limit | No more than 20% of total CPE |
| Teaching or publishing limit | No more than 50% of total CPE |
| Reporting period | 1 January of even-numbered year to 31 December of odd-numbered year |
| Current reporting period | 1 January 2026 to 31 December 2027 |
| Certificate renewal deadline | 30 November of each odd-numbered year |
| CPE records retention | 5 years from end of the year CPE was completed |
| Board pre-approval | None – Board does not pre-approve courses or providers |
Colorado’s CPE accrues at 10 hours per full quarter of active certificate status – a full reporting period of 8 quarters equates to 80 hours. Candidates certified partway through a reporting period accrue a proportionally smaller CPE obligation. Changing to inactive, retired, or expired status does not eliminate any CPE already accrued but not yet completed.
Colorado does not pre-approve CPE courses or providers. Both the certificate holder and the provider must comply with the NASBA/AICPA Joint Statement on Standards for CPE Programs. It is the certificate holder’s responsibility to verify that any CPE they claim meets those standards before reporting it.
FAQs
Not currently – the 150-hour requirement is the only active certification pathway until 31 December 2026.
From 1 January 2027, SB26-076 introduces three alternatives: a baccalaureate degree with two years of experience, a baccalaureate plus 30 additional hours with one year of experience, and a post-baccalaureate degree with one year of experience.
Implementing rules are still pending as of June 2026 – verify final requirements with the Colorado State Board of Accountancy before planning around the new pathways.
Most candidates take 5 to 7 years:
– 4 to 5 years for a bachelor’s degree with the coursework to reach 150 hours,
– 6 to 18 months to pass all four exam sections within the 30-month window, and
– 1 to 3 years to accumulate 1,800 qualifying hours.
The AICPA ethics exam adds a short preparation step – best timed in the final year before applying to avoid the 2-year validity window expiring. Colorado’s 1,800-hour experience requirement is lower than the 2,000-hour standard in most states, which slightly shortens the timeline.
Yes – Colorado offers reciprocal certification to CPAs holding an active certificate or license from another US state, provided the applicant meets Colorado’s requirements as they stood on the date the original certificate was issued, or the other state meets substantial equivalency standards, or the applicant has held an active out-of-state license for at least one year.
Once the Colorado State Board of Accountancy adopts implementing rules, SB26-076 also grants automatic practice privileges to any out-of-state CPA in good standing who holds a bachelor’s degree and has passed the CPA exam. Use the NASBA Mobility Tool to verify current mobility status.
Colorado CPA salaries are supported by a strong and diverse economy, with Denver, Boulder, and the broader Front Range offering solid demand in technology, financial services, natural resources, real estate, and government sectors.
Colorado’s growing reputation as a destination for corporate relocations has increased competition for experienced CPAs. For detailed benchmarks by experience level, sector, and metro area, see our CPA salary guide.
No. Colorado imposes no citizenship, residency, or minimum age requirement at any stage of the process. No SSN is required to sit for the CPA exam. US residents must provide an SSN when applying for their certificate; foreign nationals not physically present in the US may submit a sworn SSN Affidavit instead.
Foreign-educated candidates must have credentials evaluated by NIES, a NACES member, or an AICE member, and must separately document that their auditing course concentrated on U.S. GAAS.
Yes, in most cases. Colorado is recognized as substantially equivalent under NASBA’s mobility framework, meaning a Colorado CPA in good standing can generally practice in other states without a separate license, provided Colorado remains their principal place of business.
Candidates who certify under the incoming Pathway 1 (baccalaureate only, from 2027) should verify mobility eligibility in target states, as many still require 150 credit hours. Use the NASBA Mobility Tool to check specific states.
For the most current requirements and application forms, visit the Colorado State Board of Accountancy.
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