C.R.S. Section 12-100-108
Educational and experience requirements

  • rules

(1)

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:

(a)

Intentionally left blank —Ed.

(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;

(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)

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.

Source: Section 12-100-108 — Educational and experience requirements - 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

§ 12-100-108’s source at colorado​.gov