All CPAs holding an active Colorado certificate must complete continuing professional education to maintain their license. Colorado operates on a biennial reporting period from Jan. 1 of an even-numbered year through Dec. 31 of an
odd-numbered year. Licenses renew on Nov. 30 of odd-numbered years.
Biennial CPE requirements
CPAs accrue 10 hours of CPE for each full calendar quarter their certificate is active during the reporting period. A full reporting period equates to 80 hours of CPE. Although CPE hours accrue quarterly, they may be completed at any
time during the reporting period.
The 80 required hours must include:
- A minimum of 4 hours in ethics
- No more than 16 hours, or 20%, in personal development
- No more than 40 hours, or 50%, combined in teaching or publishing activities
Colorado ethics and CR&R CPE requirements
CPAs must complete four hours of ethics CPE during each reporting period. Up to two of the required ethics hours may be completed in Colorado Rules and Regulations (CR&R).
Subject-area limitations
Personal development: No more than 20% of required CPE hours, or 16 hours, may be completed in personal development, as defined by the NASBA Fields of Study. Behavioral ethics is not considered personal development
for CPE purposes in Colorado.
Teaching and publishing: No more than 50% of required CPE hours, or 40 hours, may be earned through any combination of teaching or publishing articles or books. Credit for repeat presentations may be claimed only if
the content was substantially changed and required significant additional study or research.
Acceptable programs of study
Colorado does not preapprove CPE courses or providers. Certificate holders are responsible for ensuring that CPE courses comply with state requirements. CPAs, CPE providers and CPE activities must comply with the NASBA and AICPA joint
Statement on Standards for Continuing Professional Education Programs.
Courses offered by sponsors listed on the NASBA National Registry of CPE Sponsors are accepted by the Colorado State Board. Acceptable subject areas are defined in the NASBA Fields of Study.
Renewing your Colorado CPA license
The reporting period runs from Jan. 1 of an even-numbered year through Dec. 31 of an odd-numbered year. The deadline to complete required CPE hours is Dec. 31 of odd-numbered years. Licenses renew on Nov. 30 of odd-numbered years.
Compliance audits are conducted after each renewal reporting period. CPAs must retain CPE documentation for at least five years following the end of the year in which the CPE was completed.
Excess CPE hours may not be carried forward to the next reporting period. Changing certificate status to retired, inactive or expired does not eliminate the obligation to complete any CPE that was accrued but not completed as of the
date of the status change.
Nonresident exemption
A nonresident CPA applying to renew, reactivate or reinstate a Colorado CPA certificate may satisfy Colorado’s CPE requirements by attesting to compliance with the continuing education requirements of the state in which their
principal place of business is located. Documentation must include verification of the out-of-state certification and principal place of business.