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 educational 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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You may register online via credit card (VISA, MasterCard or Discover only). To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of 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.

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. For additional information and to begin a pre-evaluation application, click here.

Send any additional required information or documents to:

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

Materials to be Submitted with Application

  1. Official transcript(s). Directly from each academic institution to CPAES.
  2. Completed, signed and notarized “Attestation Form.” Submission by you to CPAES.
  3. Completed Affidavit of Eligibility. Submission by you to CPAES.
  4. A complete SSN Affidavit, if applicable. Submission by you to CPAES.
  5. A Chartered Accountant Certificate (photocopy), if applicable. Submission by you to CPAES.
  6. Certificate of Enrollment, if applicable. Directly from academic institution to CPAES.
  7. International Evaluation with international transcripts, if applicable. Directly from evaluation service to CPAES. Please Note: International evaluation reports must be less than three years old.
  8. ADA Accommodation Form, if applicable. Submission by you to CPAES.

 

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. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

If you have previously applied and sat but were currently enrolled in college at the time of application (Certificate of Enrollment form), you are NOT automatically considered a re-examination candidate.

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.

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.

Starting January 1, 2007, pursuant to H.B. 06S-1009, C.R.S 24-34-107, only persons lawfully present in the United States will be issued a license. Therefore, ALL applicants for original licensure or licensees renewing a current Colorado license after January 1, 2007 are 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

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, and
  • Meet ONE of the following educational requirements:
  1. If you received a baccalaureate degree before July 1, 1993, and apply for examination and/or certification prior to July 1, 2015, by one of the six U.S. regional accrediting bodies, you are required to complete:
  • 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:
    • Cost Accounting,
    • Taxation,
    • Intermediate Accounting,
    • Accounting Theory,
    • Advanced Accounting.
    • 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). 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.
  • At least 21 semester (or 32 quarter) hours in other business administration courses such as business law, management, marketing, statistics, business communication, economics and finance. 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.
  1. If you received a baccalaureate degree after June 30, 1993 and apply for examination and/or certification prior to July 1, 2015 by one of the six U.S. regional accrediting bodies, you are required to complete:
  • At least 27 semester (40 quarter) hours in accounting subjects, of which at least three semester (four quarter) hours must be in auditing. The hours in auditing must address U.S. GAAS. 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. At least 21 semester (32 quarter) hours must be in upper-division accounting courses such as:
    • Accounting Ethics,
    • Accounting Information Systems,
    • Accounting Research and Analysis,
    • Accounting Theory,
    • 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,
    • Other areas as approved by the Board.
  • At least 21 semester (32 quarter) hours in related courses in other areas of business administration such as those listed below. No more than six semester (nine quarter) hours in any single category can be applied toward the 21 semester hour total.
    • 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 Application in Business,
    • Statistics,
    • Other areas as approved by the Board.

The courses required above in Option Two shall be taken at or acceptable for transfer by colleges and universities with approved accounting programs described in Rule 2.3.

  1. Those who have earned degrees or course credit at institutions without regional accreditation may be considered under the stipulations of Colorado Rules 2.2 B or C, and 2.3 B.

All educational documents including official school transcripts, Affidavit of Eligibility, SSN Affidavit, Certificates of Enrollment, and/or foreign evaluations with foreign 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

If you have completed all educational requirements at the time of application:

  • You must submit relevant 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).
  • Transcripts submitted electronically are not official documents.
  • 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 currently enrolled in college at the time of application, you must:

  • submit to CPAES relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
  • submit to CPAES a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all courses and graduation requirements will be completed no later than 60 days following the actual date you took the first test section. The form must be signed by an authorized official of the college and signed by you.
  • The official transcript(s) and Certificate of Enrollment Form must be received directly from the academic institution(s).
  • 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.
  • 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.

After all educational requirements have been met, you must:

  • have the academic institution(s) submit to CPAES an official transcript to confirm degree conferral and satisfactory completion of courses.
  • The final official transcript must display satisfactory completion of all courses and the degree graduation date.
  • The official transcript must be received directly from the academic institution(s).

And be advised:

  • Examination scores will not be released, nor will you be permitted to take future examinations until CPAES receives the final official transcript.
  • Failure to successfully complete the courses and/or degree requirements as indicated on the Certificate of Enrollment will result in the examination score(s) being voided.
  • If the required final official transcript is not received, the application will be determined to be incomplete and you will NOT receive examination score(s) or any credit for any Uniform CPA Examination section taken, and will NOT be permitted to take any future examinations and will be required to reapply as a first-time applicant.

If you are a member of the following Institutes of Chartered Accountants, you may take the examination without an evaluation of your education:

  • Australia (Institute of Chartered Accountants in Australia)
  • Canada (Canadian Institute of Chartered Accountants)
  • Bermuda Institute of Chartered Accountants
  • Ireland (Institute of Chartered Accountants in Ireland)
  • New Zealand (New Zealand Institute of Chartered 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, you must:

  • have your educational 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 submit a Course Syllabus, Course Description or a Letter directly from your institution to NASBA or your international evaluation service stating that your auditing course includes U.S. GAAS.
  • The evaluation of the international transcript(s) must be a course-by-course comparison to Colorado requirements.
  • 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 educational requirements at institutions outside the U.S., you must:

  • have your educational 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; and
      • Total business credits earned.
  • 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 NASBA 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 submit a Course Syllabus, Course Description or a Letter directly from your institution to NASBA or your international evaluation service stating that your auditing course includes U.S. GAAS.

Notice for Foreign Applicants Regarding Social Security Numbers

All applicants who reside in the United States must provide their 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.

> Download an SSN Affidavit

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.

Residency

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

nasba

USEFUL LINKS

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

FORMS

Certificate of Enrollment
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

Toll Free: 1.800.CPA.EXAM
Call Center Hours:
Monday-Thursday 8 a.m. - 2 a.m. Eastern
Friday 8 a.m. - 5 p.m. Eastern

Phone: 615.880.4250
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