Colorado CPA Licensing
To become a Certified Public Accountant (CPA) in Colorado, foreign educated candidates must meet specific education, examination, and experience requirements. Below is an organized summary to help you understand these requirements.
Colorado CPA Exam Requirements
Passing all four sections of the CPA Exam is a critical step toward licensure. To qualify for the exam in Colorado, candidates must meet these educational prerequisites:
Educational Requirements
Bachelor’s Degree, 120 Semester Units (180 quarter Units), must include
- 27 semester units (40.5 quarter units) in accounting-related, including 21 semester units (31.5 quarter units) at an advanced level beyond introductory courses. Additionally, 3 semester units (4.5 quarter units) must focus on auditing with an emphasis on U.S. GAAS
- 21 semester units (40.5 quarter units) in business-related subjects, with no more than 6 semester units (9 quarter units) allowed in a single subject area. Any additional hours beyond this limit can still contribute to meeting the overall 120 semester units (180 quarter units) required.
Colorado CPA Licensure Requirements
To earn a CPA license in Colorado, applicants must fulfill the following requirements:
Education, 150 semester units (225 quarter units) of post-secondary education. These hours must include
Accounting Coursework, 33 semester units (49.5 quarter units) in accounting, with:
- At least 27 units (40.5 quarter units) above the introductory level.
- 6 units (9 quarter units) in auditing.
- 3 units (4.5 quarter units) in accounting or business ethics.
Business Administration Coursework, 27 semester units (40.5 quarter units), with:
- No more than 9 semester hours (13.5 quarter units) in a single subject area (excess hours count toward the 150-units total).
Experience Requirements
To become licensed as a CPA in Colorado, candidates must meet the following experience requirements:
- Complete 1,800 hours of relevant accounting work.
- Experience can be in public, private, or governmental accounting.
- Must be completed within a three-year period.
- Supervised by an active CPA in good standing.
Ethics Requirements
All CPA candidates in Colorado are required to:
- Pass the AICPA Professional Ethics Exam.
Important Notice:
State Boards of Public Accountancy may change their requirements at any time. We always strive to keep our information updated but consult the respective Board for confirmation is strongly recommended.