C.R.S. Section 12-100-110
Approval of schools

(1)

The board shall approve the accounting program of the schools that meet the following requirements:

(a)

The school has a curriculum designed to give the candidate proficiency in those subjects in which the candidate must pass an examination to be licensed.

(b)

The school shall have adequate equipment and resources, including suitable facilities for practical instruction and shall maintain an adequate professional library. It shall provide a sufficient number of full-time salaried instructors with satisfactory professional training. It shall provide a satisfactory major in accountancy and allied subjects. It shall require for admission the satisfactory completion of an approved four-year secondary school course of study or the equivalent.

(2)

If any applicant is a graduate from a school that has not at the time of the filing of the application been approved by the board, the board may make an investigation to determine whether or not the school did, at the time of the applicant’s attendance, meet the requirements set forth in subsection (1) of this section. If the board finds that the school did, at that time, meet the requirements set forth in that subsection, the board may approve the school as of the time of the applicant’s graduation from the school.

(3)

The board may, after a hearing, withdraw its approval of any school that fails to meet the requirements of the law and the standards of the board. The board shall give notice to the school complained against and shall hold a hearing on the complaint within a reasonable time after notice is given.

(4)

Before disapproving any school for which approval is sought, the board shall give notice to the school of its contemplated action and shall hold a hearing within a reasonable time after notice is given, affording the school an opportunity to be heard.

Source: Section 12-100-110 — Approval of schools, 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

§ 12-100-110’s source at colorado​.gov