C.R.S. Section 12-100-103
Definitions

  • rules
As used in this article 100, unless the context otherwise requires:

(1)

“Accredited college or university” means either:

(a)

A college or university that is accredited by one of the following regional accrediting agencies or their successor agencies:

(I)

The Middle States Association of Colleges and Schools;

(II)

The North Central Association of Colleges and Schools;

(III)

The New England Association of Schools and Colleges;

(IV)

The Northwest Commission on Colleges and Universities;

(V)

The Southern Association of Colleges and Schools;

(VI)

The Accrediting Commission for Schools, Western Association of Schools and Colleges; or

(b)

A college or university that meets academic standards substantially equivalent to the standards of the agencies specified in subsection (1)(a) of this section. The board shall establish by rule what constitutes substantially equivalent academic standards.

(2)

“Board” means the state board of accountancy created in section 12-100-104.

(3)

“Foreign corporation” means a corporation organized under the laws of another state that meets the requirements of section 12-100-114 (11).

(4)

“Foreign limited liability company” means a limited liability company organized under the laws of another state that meets the requirements of section 12-100-114 (11).

(5)

“Limited liability company” means a limited liability company organized for the sole purpose of providing professional services to the public customarily performed by certified public accountants and includes foreign limited liability companies.

(6)

“Peer review” means a study, appraisal, or review by an independent certified public accountant of one or more aspects of the professional work of another certified public accountant or of a registered partnership, corporation, or limited liability company that issues attest or compilation reports.

(7)

“Person” includes individuals, partnerships, professional corporations, and limited liability companies.

(8)

“Professional corporation” means a corporation organized for the sole purpose of providing professional services to the public customarily performed by certified public accountants and includes foreign corporations.

(9)

“State” means any state, territory, or insular possession of the United States and the District of Columbia.

Source: Section 12-100-103 — Definitions - rules, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-12.­pdf (accessed Oct. 20, 2023).

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 2024

§ 12-100-103’s source at colorado​.gov