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In the state of Colorado, Certified Public Accountants (CPAs) are required to meet certain education and experience requirements in order to obtain their license. They must also pass the Uniform CPA Examination and complete continuing education requirements to maintain their license.
CPAs in Colorado are regulated by the State Board of Accountancy, which is responsible for issuing and regulating CPA licenses in the state. The Board also investigates complaints against CPAs and can take disciplinary action against those who violate the rules and regulations governing the profession.
One of the biggest steps to obtaining your CPA license is passing all four sections of the CPA Exam. To sit for the CPA Exam, candidates need to have 120 semester hours (180 quarter hours) and a bachelor’s degree. Of those hours:
27 total semester hours (40.5 quarter hours) of accounting coursework. Of those, 21 hours (31.5 quarter hours) must be above the introductory level and three semester hours (4.5 quarter hours) must be an audit course that concentrates on U.S. GAAS.
21 total semester hours (40.5 quarter hours) of non-duplicative business administration coursework. Of those, no more than six semester hours (nine quarter hours) can be in any single subject area. However, any hours over the six-hour maximum will still count toward your 120 (180 quarter hour) total hour minimum.
CPA candidates in Colorado are required to have 150 semester hours (225 quarter hours) of post-secondary education. Those hours must include:
33 semester hours (49.5 quarter hours) of accounting and 27 semester hours (40.5 quarter hours) must be above the introductory level. Of these, six hours (9 quarter hours) must be in auditing and three hours (4.5 quarter hours) must be in accounting or business ethics.
27 total semester hours (40.5 quarter hours) in business administration coursework. No more than nine semester hours (13.5 quarter hours) can be in any single subject area, though they can still count toward the 150 semester hour (225 quarter hour) requirement.
Overall, the state of Colorado has strict requirements for CPAs in order to ensure that they are qualified and competent to practice accounting and serve the public interest.
