Colorado § 12-100-108 - Educational and experience requirements - rules.

§ 12-100-108. Educational and experience requirements - rules.

(1) [Editor's note: This version of the introductory portion to subsection (1) is effective until January 1, 2027.] On and after July 1, 2015, a person meets the educational and experience requirements necessary to be issued a certificate of certified public accountant if the applicant:

(1) [Editor's note: This version of the introductory portion to subsection (1) is effective January 1, 2027.] On and after January 1, 2027, an individual meets the educational and experience requirements necessary to be issued a certificate of certified public accountant if the applicant:

(a) [Editor's note: This version of subsection (1)(a) is effective until January 1, 2027.]

(I) Has a baccalaureate or higher degree conferred by an accredited college or university with an accounting program approved by the board or has a baccalaureate with a nonaccounting concentration supplemented by what the board determines to be the equivalent of an accounting concentration, including related courses in other areas of business administration; and

(II) Has completed at least one hundred fifty semester hours of college education approved by the board;

(a) [Editor's note: This version of subsection (1)(a) is effective January 1, 2027.] Has successfully completed any of the following educational pathways:

(I) A baccalaureate degree conferred by an accredited college or university with an accounting program approved by the board or with a nonaccounting concentration supplemented by what the board determines to be the equivalent of an accounting concentration, including related courses in other areas of business administration;

(II) A baccalaureate degree plus an additional thirty semester hours conferred by an accredited college or university with an accounting program approved by the board or with a nonaccounting concentration supplemented by what the board determines to be the equivalent of an accounting concentration, including related courses in other areas of business administration; or

(III) A post-baccalaureate degree conferred by an accredited college or university with an accounting program approved by the board or with a nonaccounting concentration supplemented by what the board determines to be the equivalent of an accounting concentration, including related courses in other areas of business administration;

(b) Has successfully completed a course of study concerning the subject of professional ethics approved by the board and passed a written examination concerning the subject prepared and given by educational institutions or professional organizations deemed qualified by the board to administer the examination; and

(c) [Editor's note: This version of subsection (1)(c) is effective until January 1, 2027.] Has one year's experience that:

(I) Meets the requirements set by the board by rule;

(II) Is in any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills, which may be gained through employment in government, industry, academia, or public practice; and

(III) Is verified by an actively licensed certified public accountant who meets the requirements set by the board by rule.

(c) [Editor's note: This version of subsection (1)(c) is effective January 1, 2027.]

(I) Has successfully completed the following amount of accounting-related work experience:

(A) If the applicant is applying for a certificate pursuant to the educational pathway described in subsection (1)(a)(I) of this section, at least two years of accounting-related work experience; or

(B) If the applicant is applying for a certificate pursuant to the educational pathway described in subsection (1)(a)(II) or (1)(a)(III) of this section, at least one year of accounting-related work experience.

(II) The accounting-related work experience described in subsection (1)(c)(I) of this section must:

(A) Meet the requirements set by the board by rule;

(B) Include any type of service or advice representing the skills needed to serve the public at the time of initial certification that involve the use of accounting, attest, compilation, management advisory skills, financial advisory skills, tax, or consulting, which may be gained through employment in government, industry, academia, or public practice; and

(C) Be verified by an actively licensed certified public accountant who meets the requirements set by the board by rule.

Source: L. 2019: Entire title R&RE with relocations, (HB 19-1172), ch. 136, p. 798, § 1, effective October 1. L. 2026: IP(1), (1)(a), and (1)(c) amended, (SB 26-076), ch. 81, p. 324, § 1, effective January 1, 2027.

Editor's note: This section is similar to former § 12-2-109 as it existed prior to 2019.

ANNOTATION

This section requires that alternative methods for certification be made available to applicants. Ettelman v. State Bd. of Accountancy, 849 P.2d 795 (Colo. App. 1992) (decided under former law).