Colorado Board of Accountancy

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.

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.