C.R.S. Section 12-100-104
State board of accountancy

  • subject to termination

(1)

The state board of accountancy is hereby created and consists of seven members appointed by the governor. Each member of the board shall be a citizen of the United States and a resident of this state. Five members of the board shall be holders of valid certified public accountant certificates issued under the laws of this state, a majority of whom are engaged in active practice as certified public accountants. Two members of the board shall be members of the public who do not hold a certified public accountant certificate. Members shall be appointed for terms of four years each. Any vacancy occurring during a term shall be filled by appointment by the governor for the unexpired term. Upon the expiration of a member’s term of office, the member shall continue to serve until a successor is appointed. In no event shall a member of the board serve more than two consecutive terms. The governor shall remove from the board any member whose certificate has become void or has been revoked or suspended and may remove any member of the board for neglect of duty, misconduct, or incompetence.

(1.5)

The state board of accountancy is a
type 1
entity, as defined in section 24-1-105.

(2)

A majority of the board shall constitute a quorum for the transaction of business.

(3)

In any proceeding in court, civil or criminal, arising out of or founded upon any provision of this article 100, a copy of the records of the board certified as correct by the board shall be admissible in evidence as being the records of the board.

(4)

The disclosure of reports or working papers subpoenaed by the board or any person or group authorized by the board to conduct an investigation into audit or review attest activities of a certified public accountant or certified public accounting firm pursuant to section 13-90-107 (1)(f)(III) or (1)(f)(IV) that is not in good faith shall subject the member of the board, person, or group to civil liability for damages to be determined by a court of competent jurisdiction.

Source: Section 12-100-104 — State board of accountancy - subject to termination, 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

§ 12-100-104’s source at colorado​.gov