C.R.S. Section 12-100-115
Continuing education

  • rules

(1)

Intentionally left blank —Ed.

(a)

As a condition of renewing, reactivating, or reinstating a certificate of certified public accountant, every applicant shall comply with continuing education requirements adopted by the board.

(b)

A nonresident certificate holder applying to renew, reactivate, or reinstate a certificate of certified public accountant issued in this state that demonstrates compliance, through an attestation submitted with a renewal, reactivation, or reinstatement application, with the continuing education requirements for renewal, reactivation, or reinstatement of a certificate in the state in which the certificate holder’s principal place of business is located is deemed to have satisfied the continuing education requirements of this section.

(2)

The board shall promulgate rules governing the following:

(a)

The basic requirements for continuing education; except that the board shall not require continuing education of more than eighty hours every two years;

(b)

A delineation of qualifying programs;

(c)

A system of control and reporting.

(3)

In exercising its power under subsection (2) of this section, the board shall, as a basis for a high standard of practice by certified public accountants, establish requirements that will assure reasonable currency of knowledge. The requirements shall assure that a variety of alternative means of compliance with continuing education requirements are available to certificate holders and shall take cognizance of specialized areas of practice.

(4)

The board shall make exceptions from continuing education requirements for holders of certificates who are not engaged in public practice or who cannot continue their education for reasons of health, military service, or other good cause. If the holders of certificates return to the practice of public accounting, the holders of certificates shall meet the continuing education requirements as the board may determine.

(5)

The board shall determine in each case whether a holder of certificate of certified public accountant has complied with continuing education requirements adopted by the board or has demonstrated compliance, in accordance with subsection (1)(b) of this section, with the continuing education requirements of the state in which the certificate holder’s principal place of business is located.

Source: Section 12-100-115 — Continuing education - 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

§ 12-100-115’s source at colorado​.gov