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.
If you have international education, please refer to the Exam Requirements header below. Effective November 2014, 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.
All required and additional documents and materials are to be mailed to:
CPA Examination Services – CO
Eligibility for Examination
There is not a residency requirement for the state of Colorado.
Please refer to Rule 2.4 of the Colorado State Board of Accountancy Rules for the detailed education requirement.
On or after July 1, 2015, 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:
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.
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:
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, 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.
You must have completed all educational requirements at the time of application:
If you have completed education requirements at institutions outside the U.S., you must:
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.
Materials to be Submitted
Candidates will not be evaluated until all of the following materials are received:
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.
Supporting documents are required to be submitted at the time of application. If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
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 Testing Accommodations Request Form for more information.
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.
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.
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 changed, effective July 1, 2015. Please refer to Rule 2.5 of the Colorado State Board of Accountancy Rules for details.
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.
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