Applying for the Uniform CPA Examination

Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s education requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

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NOTICE: The education requirements for the Exam will be changing July 1, 2015.

IF YOU ARE APPLYING BEFORE JUNE 30, 2015 – See Rule 2.6 of the Colorado State Board of Accountancy Rules for the specifics regarding applications dated on or before June 30, 2015.

If you have international education, please refer to the Exam Requirements header below. Effective November 2014, requirements for applying with international education have changed.

IF YOU ARE APPLYING AFTER JULY 1, 2015 – See Rule 2.4 of the Colorado State Board of Accountancy Rules for the specifics regarding applications dated on or after July 1, 2015.

If you are not deemed eligible to sit for the examination on or before June 30, 2015, you must meet the July 1, 2015 requirements listed below. Also, if you have completed education at an international institution, please refer to the Exam Requirements subtitle below as requirements for applying with international education have changed.

You may register online via credit card. To apply for the CPA Examination online, you will be asked to create a user account the first time you use our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.

Pre-Evaluation Service

Colorado offers pre-evaluation as an optional service. A pre-evaluation will identify any academic deficiencies in your education before you submit a first-time application for the Exam. To begin the pre-evaluation process, please visit CPA Central. You must create a CPA Central user account before you can submit your pre-evaluation application online.

All required and additional documents and materials are to be mailed to:

CPA Examination Services – CO
PO Box 198469
Nashville, TN 37219

Candidates will not be evaluated until all of the following materials are received:

  1. Official transcript from the school mailed to CPAES or emailed to etranscript@nasba.org. Student copies will not be accepted. Do not send transcripts to the Colorado Board of Accountancy’s office in Colorado.
  2. Attestation Affidavit
  3. Affidavit of Eligibility
  4. Other forms, if applicable (such as ADA Accommodations and SSN affidavit)

 

Please allow two to four weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. If you have international education, please allow up to 12 weeks. Acknowledgment of receipt of application will be sent to you via email. This notice is sent only as acknowledgment of receipt of application.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Exam Credit

You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

Colorado Licensure Information

NOTICE: The education requirements for licensure will be changing July 1, 2015. Please refer to Rule 2.5 of the Colorado State Board of Accountancy Rules for details.

If you have passed all four sections of the CPA Examination, you may request a pre-evaluation of your education prior to submitting the official Application for Licensure for the state of Colorado.

> Download a pre-evaluation form for Licensure

Requirements for Issuance of Certificate as Certified Public Accountant

You are advised that all education must be completed at the time of licensure. You are required to pass an open-book examination on professional ethics. The examination is a home-study course prepared by the American Institute of Certified Public Accountants (AICPA). It is available from the AICPA by calling (888) 777-7077, or by visiting the AICPA’s website.

Pursuant to Colorado H.B. 06S-1009, the Division of Professions and Occupations is required to verify that an applicant for licensure be lawfully present in the United States. This bill applies to all applicants for licensure and each applicant is required to complete and sign the Affidavit of Eligibility, and may also be required to provide valid identification when requested.

Fees

All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Application fee $150.00

Examination Fees

Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51

Registration Fees

4 examination sections $75.00
3 examination sections $75.00
2 examination sections $75.00
1 examination section $75.00

 

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

Exam Requirements

Eligibility for Examination

Residency

There is not a residency requirement for the state of Colorado.

NOTICE: The education requirements for the Exam will be changing July 1, 2015. Please refer to Rule 2.4 of the Colorado State Board of Accountancy Rules for details.

Please Note: Eligibility approval for the CPA Exam does not constitute approval for certification. You must apply with the State Board of Accountancy via NASBA for licensure consideration. Certification determinations are made separate and independent from the determinations of CPA Exam eligibility.

The Education Requirements Listed Below Expire on June 30, 2015

As a first-time applicant, you must:

  • Have a Social Security Number if you are physically present in the U.S. If you are not physically present in the U.S., you must complete the Social Security Number Affidavit, and
  • Complete the Affidavit of Eligibility
  • Complete the Attestation Affidavit
  • Meet the following education requirements at the time of application:
  1. You must have earned a four-year (or equivalent) bachelor’s degree. If you have not completed your bachelor’s degree, and you are enrolled in a bachelors/masters dual degree program, please provide an official transcript that reflects enrollment in such a program.
  2. You must have completed at least 27 semester (40 quarter) hours in accounting subjects, of which 21 semester (32 quarter) hours must be in specialized accounting courses such as:
    • Accounting Ethics
    • Accounting Information Systems
    • Accounting Research and Analysis
    • Accounting Theory
    • Auditing and Attestation Services
    • Financial Accounting and Reporting of Business Organizations
    • Financial Accounting and Reporting for Government and Not-for-Profit Entities
    • Financial Statement Analysis
    • Fraud Examination
    • Internal Controls and Risk Assessment
    • Managerial or Cost Accounting
    • Taxation
    • Tax Research and Analysis
  3. At least three of the 27 semester hours (four quarter hours out of the 40) must be in auditing, and must address U.S. Generally Accepted Auditing Standards (GAAS).
  4. To receive credit for accounting-related coursework, the transcripts must indicate an accounting program code, or you must furnish other information to demonstrate an accounting-related course.
  5. You must have completed at least 21 semester (or 32 quarter) hours in other business administration courses such as:
    • Behavior of Organizations, Groups, and Persons
    • Business Communications
    • Business Ethics
    • Business Law
    • Computer Information Systems
    • Economics
    • Finance
    • Legal and Social Environment of Business
    • Management
    • Marketing
    • Quantitative Applications in Business
    • Statistics
    • However, no more than six semester hours (nine quarter hours) in any one of these areas can be applied toward the 21 semester hour total.

Course Requirements

  • Commercial CPA review courses are not acceptable.
  • Correspondence, online courses and CLEP credit are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an official transcript.
  • Education earned at a community college or two-year degree granting institution is acceptable.

Candidates with International Education

If you apply with international education, you are required to provide proof that the audit course completed abroad has a concentration in U.S. GAAS. Along with the evaluation of international education, you must also provide the following:

  1. A letter from the school confirming the audit course has a concentration in US GAAS
  2. The course’s syllabus
  3. The primary textbook used to include the name of the publisher and the authors.

 

Failure to provide this information will result in an incomplete application.

Please be advised that if you are applying with international education at this time, you are subject to a Colorado State Board of Accountancy Review. In this case, the evaluation process may be extended up to three months.

All educational documents including official school transcripts, Affidavit of Eligibility, SSN Affidavit, course syllabus, textbook used for audit course, or letter from school confirming U.S. GAAS concentration and/or international evaluations with international transcripts are required to be submitted at the time of application. These documents are required to be mailed directly to CPAES from the academic institution or evaluation service.

Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Transcripts

You must have completed all educational requirements at the time of application:

  • Transcripts must be mailed directly from the institution to the CPAES office in Nashville – not the Colorado State Board of Accountancy in Colorado. Transcripts can also be emailed directly from the university to etranscript@nasba.org.
  • You must submit a final official transcript(s) to CPAES from each institution at which you earned credit toward the education requirement. Transfer credits are not acceptable; you must submit a transcript from each institution.
  • Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
  • The degree you have earned must be posted on your official transcript.
  • Your official transcript(s) must be submitted directly from the institution(s).
  • Photocopies of transcripts are not official and cannot be accepted.
  • Transcripts “Issued to Student” are not acceptable.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee you paid.
  • Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed and you will need to resubmit new education documents when you apply.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you are a member of the following Institutes of Chartered Accountants, you may take the examination without the need for an international evaluation:

  • Australia (Institute of Chartered Accountants in Australia)
  • Canada (Canadian Institute of Chartered Accountants)
  • Canada, Mexico, and United States Memorandum of Understanding
  • Instituto Mexicano de Contadores
  • Ireland (Chartered Accountants Ireland) (Formerly the Irish Institute of Chartered Accountants)
  • New Zealand (New Zealand Institute of Chartered Accountants)
  • Hong Kong Institute of Certified Public Accountants

And you are required to:

  • Submit a photocopy of the Chartered Accountant Certificate.
  • The seal must be visible in the copy to be considered official.
  • This form is required to be received directly from the Institute of Chartered Accountants to CPAES.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
  • NOTE: Members of these institutes should consider applying for IQEX instead of the Uniform CPA Examination.

If you are a Chartered Accountant holding a certificate from another country without an MRA, you must:

  • Have your education credentials evaluated by:
  • Obtain the form to request this service from the evaluation service agency.
  • The evaluation report must include a translated copy of each international transcript used for the evaluation.
  • U.S. Generally Accepted Auditing Standards (GAAS) Requirement:
    • In order to determine that you have met the U.S. GAAS requirement for Colorado, please have your institution mail the following directly from your institution to CPAES:
      • A letter from the school confirming the audit course has a concentration in US GAAS;
      • The course’s syllabus
      • The primary textbook used to include the name of the publisher and the authors.
  • The evaluation of the international transcript(s) must be detailed course-by-course.
  • Completed original evaluations must be received by CPAES directly from the evaluation service. Photocopies are not acceptable.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
  • Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed and you will need to resubmit new education documents at the time of application.

If you have completed education requirements at institutions outside the U.S., you must:

  • Have your education credentials evaluated by:
  • Obtain the form to request this service from the evaluation service agency,
  • Submit a translated copy of each international transcript used for the evaluation,
  • Require the agency to evaluate as follows:
    • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
    • A credential analysis that specifies:
      • The name of the country;
      • The degree awarded;
      • The year the degree was awarded; and
      • The entity that awarded the degree;
    • A course-by-course listing; and
    • A course credit analysis that includes:
      • Total credits earned toward the degree as stated on transcripts submitted;
      • Total accounting credits earned;
      • Total business credits earned;
      • If the audit course has a concentration in U.S. GAAS.
  • Completed original evaluations must be received by CPAES directly from the evaluation service within 60 days from the date your examination application is received. Photocopies are not acceptable.
  • If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
  • A copy of the international transcript must be included with the report sent to CPAES for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
  • Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed and you will need to resubmit new education documents at the time of application.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
  • Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.
  • U.S. Generally Accepted Auditing Standards (GAAS) Requirement:
    • In order to determine that you have met the U.S. GAAS requirement for Colorado, please have your institution mail the following directly from your institution to CPAES:
      • A letter from the school confirming the audit course has a concentration in US GAAS;
      • The course’s syllabus
      • The primary textbook used to include the name of the publisher and the authors.

Notice for International Applicants Regarding Social Security Numbers

Every applicant who resides in the United States must provide his or her Social Security Number when applying for licensure. The Division will accept a sworn SSN Affidavit in lieu of an SSN from foreign nationals not physically present in the U.S.

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USEFUL LINKS

Candidate Bulletin
Score Information
Score Reprint
NASBA Candidate Identification Cards
Colorado State Board
Prometric
AICPA

FORMS

SSN Affidavit
Affidavit of Eligibility
Affidavit of Eligibility Hints
Attestation Affidavit
Transferring into Colorado
Transferring from Colorado
Exception to Policy
Information Change Request
ADA Accommodations

CONTACT US

800-CPA-EXAM (800-272-3926)
International: (615) 880-4250
M - Th: 8 a.m. - 2 a.m. Eastern
F: 8 a.m. - 5 p.m. Eastern
Fax: (615) 880-4290, Attn: CO Coordinator
Email: cpaes-co@nasba.org

Mail: Colorado Coordinator
CPA Examination Services
PO Box 198469
Nashville, Tennessee 37219-8469