Applying for the Uniform CPA Examination

The first step when applying for the Uniform CPA Examination through CPA Examination Services is to familiarize yourself with this jurisdiction’s ‘Eligibility Requirements’ and ‘Materials to be Submitted.’ You must read the Candidate Guide before submitting any applications.

Once you are ready to begin the application process, sign up for an Okta account through You will receive an email to verify your Okta account creation. You can log into your application dashboard and click the CPA Portal button. Next, there will be an option to select ‘New Candidate,’ where you can enter your new candidate information, or ‘Existing Candidate,’ where you can enter information to match the application information we already have on file. You will receive a second email verifying your enrollment into the CPA Portal. Once completed, you will have access to your CPA Portal, where you can submit online applications and payments, maintain your candidate information, and view and print your receipts, Notice to Schedules (NTS), and Score Notices. When applying for Exam sections, you may only do so for one Exam section per exam section application. You may submit more than one Exam section application but are only allowed one NTS per Exam section. You should only apply for the Exam section if you are ready to take it within the next six months.


New candidates who require an educational evaluation and plan on taking BEC before December 15, 2023, must submit their educational evaluation no later than October 1, 2023.

Once you have been found eligible for the CPA Exam, you must complete your Exam Section Application for BEC no later than November 12, 2023.

Re-exam candidates that have already been approved for a prior NTS (any section) must apply for a BEC NTS before November 12, 2023.

Eligibility Requirements


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

Eligibility for Examination

Please refer to Rule 1.2 of the Colorado State Board of Accountancy Rules for the detailed education requirement. PLEASE NOTE: The educational requirements for licensure differ from that of the CPA exam.  Please refer to the rules linked above for licensure requirements.

To be eligible for the examination as a candidate of Colorado, you must have completed a Baccalaureate Degree or higher degree with at least 120 credit hours of higher education that includes the accounting and business courses listed below:

  • At least 27 semester hours of non-duplicative accounting coursework at the undergraduate or graduate level.
    • Within the 27 semester hours in accounting, 21 semester hours must exclude introductory accounting courses and cover subject areas 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
      • Forensic Accounting
      • Tax Auditing
      • Other areas as approved by the Board
    • The 21 semester hours in accounting must include a 3 semester hour, or more, auditing course concentrating on U.S. GAAS. NOTE: “Concentrating on U.S. GAAS” means that any course content referencing non-U.S. standards is incidental to the course.
  • At least 21 semester hours of non-duplicative coursework in business administration at the undergraduate or graduate level that addresses subject areas such as:
    • Behavior of Organizations, Groups, and Persons
    • Business and Accounting Communication
    • Business Ethics
    • Business Law
    • Computer Information Systems
    • Economics
    • Finance
    • Legal and Social Environment of Business
    • Management
    • Marketing
    • Quantitative Applications in Business
    • Statistics
    • Other areas as approved by the Board
  • Of the 21 semester hours, no more than 6 semester hours can be in any single subject area. But semester hours in excess of the 6-hour maximum may count toward the total 120 semester hour requirement.

If you do not have a baccalaureate degree, you may still qualify for the examination as a candidate of Colorado if you have completed at least 120 credit hours of higher education provided you are currently enrolled in a degree program at a college or university that: (1) requires a minimum 150 hours for graduation; and (2) does not offer a Baccalaureate Degree, but instead confers a Masters or higher degree, or offers a Baccalaureate Degree upon completion of a combined degree program.

Course Requirements

  • All courses must be taken at an Accredited Baccalaureate Granting College or: (1) such a college must accept the courses by including them in its official transcript or verify to the Board that it would accept the courses for credit towards graduation; (2) the courses must be acceptable for transfer to such a college pursuant to a transfer articulation agreement approved or accepted by the Colorado Department of Higher Education or what the Board determines to be an equivalent regulatory agency of another jurisdiction; or (3) the Board may accept the findings of an academic credential evaluation provided pursuant to Rule 1.2(B).
  • “Introductory accounting courses” means courses such as principles of accounting, accounting and tax software courses, payroll accounting, and other basic accounting courses as determined by the Board. Such courses will not count towards the 21 hour requirement.
  • Commercial CPA review courses are not acceptable.
  • Community College, 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 accredited baccalaureate granting college’s official transcript.

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.

All educational documents including official school transcripts, 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.


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
  • 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.
  • Photocopies of transcripts are not official and cannot be accepted.
  • 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 have completed education requirements at institutions outside the U.S., you must:

  • Have your education credentials evaluated by:
  • 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 at the time of application. Photocopies are not acceptable.
  • 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.

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.


Education Evaluation Application

Before you can apply for an exam section you must first be deemed eligible for the CPA Exam. Your Evaluation Application will determine if you meet the educational requirements needed to take the CPA Exam for your selected jurisdiction.

Education Evaluation Application Fee: $75.00

Exam Section Application

Once you have been found eligible for the CPA Exam you may then apply for a specific exam section. You can only apply for one exam section per application. You are advised to only apply for the exam section if you are ready to take it. Your Notice to Schedule will be valid for a limited amount of time, and you must take the exam section listed on the NTS within this time frame or you will lose those fees paid.

Exam Section Application Fee: $339.80

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 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.




Candidate Guide
Score Information
Score Reprint
NASBA Candidate Identification Cards
Colorado State Board


Colorado Exam Credit Extension Policy
Colorado Dual Degree Verification
Transferring into Colorado
Transferring from Colorado
Exception to Policy
Testing Accommodations Request Form


800-CPA-EXAM (800-272-3926)
International: (615) 880-4250

Email Inquiries:

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