12–100–101
Legislative declaration
12–100–102
Applicability of common provisions
12–100–103
Definitions - rules
12–100–104
State board of accountancy - subject to termination
12–100–105
Powers and duties of board
12–100–106
Fees
12–100–107
Certificate of certified public accountant - issuance - renewal - reinstatement - rules
12–100–108
Educational and experience requirements - rules
12–100–109
Examinations - reexaminations - rules
12–100–110
Approval of schools
12–100–111
Issuance of certificate by reciprocity
12–100–112
Use of the title “certified public accountant”
12–100–113
Status - retired - inactive
12–100–114
Partnerships, professional corporations, and limited liability companies composed of certified public accountants - registration - rules - definitions
12–100–115
Continuing education - rules
12–100–116
Unlawful acts - definition
12–100–117
Exceptions - acts not prohibited - rules
12–100–118
Single act evidence of practice
12–100–120
Grounds for disciplinary action - administrative penalties
12–100–121
Response to board communication
12–100–122
Revocation or suspension of partnership, professional corporation, or limited liability company registration
12–100–123
Hearings before board - notice - procedure - review
12–100–124
Investigations - findings - board actions - confidentiality of complaints
12–100–125
Judicial review
12–100–126
Reconsideration and review of action of board
12–100–127
Unauthorized practice - penalties
12–100–128
Ownership of accountant’s working papers
12–100–129
Ownership of state auditor’s working papers
12–100–130
Repeal of article - subject to review
Green check means up to date. Up to date

Current through Fall 2025

§ 12-100-102’s source at colorado​.gov