Colorado

Before applying for a CPA license through NASBA’s Licensing Service, please familiarize yourself with this jurisdiction’s licensure requirements below.

To apply for a CPA license, you will be asked to create a user account upon your first usage of our licensing online application tool. Registering for a user account will allow you to obtain the required documents to submit with your licensure application, apply for the license, maintain current contact information and check the status of your license application.

Please allow up to six weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed and sent for board approval

The Colorado Board of Accountancy requires that all licensure eligible applications be reviewed and subsequently approved at their monthly board meeting. Please refer to the Board of Accountancy’s website for board meeting schedule and agenda. NOTE: Licensure eligible applications are sent three weeks prior to the board meeting date.

For Individual License:

For Firm License:

Education

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General Education Requirement

Bachelor’s degree from a regionally accredited baccalaureate granting college.
150 semester hours of non-duplicative coursework at the undergraduate or graduate level.

Specific Accounting Course Requirement

33 semester hours of non-duplicative accounting coursework at the undergraduate or graduate level as follows:
All courses must be designated by an accounting program code or the Applicant must otherwise demonstrate that the coursework was in accounting;
The 33 semester hours must include 27 semester hours of accounting courses, excluding introductory accounting courses, covering the subject areas below:
- 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
- Other areas as approved by the Board
Of the 27 semester hours required above, a three-semester hour course concentrating on U.S. GAAS, must be included. Some example course titles include, but are not limited to, the following: Auditing • External Auditing • Auditing and Attestation • Financial Statement Auditing;
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 27 hour requirement.

Specific Business Course Requirement

27 semester hours of non-duplicative coursework in business administration at the undergraduate or graduate level, 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
- Other areas as approved by the Board
Of the 27 semester hours, no more than 9 semester hours can be in any single subject area. But semester hours in excess of the 9-hour maximum may count toward the total 150 semester hour requirement.
All coursework must address subject areas as provided above, but the coursework need not be taken within the business or accounting department.

Applicants who obtained their education outside the United States must:

Have the educational credentials evaluated by one of the organizations listed below:
- NASBA International Evaluation Services (NIES)
- Any member organization of the National Association of Credential Evaluation Services, Inc. (NACES).
- Any member organization of the Association of International Credential Evaluators, Inc. (AICE).
Submit the international transcript(s) from each institution at which original credit toward the educational requirement has been earned.
U.S. Generally Accepted Auditing Standards (GAAS) Requirement:
- In order for NASBA to evaluate whether this requirement is met, please have your institution submit a Course Syllabus, Course Description and the title of the textbook to include the author, publisher used for the auditing course 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 listing.
Completed original evaluations must be received by NASBA directly from the evaluation service. Photocopies are not acceptable.

Please Note: 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 a Colorado CPA license.

Professional Education Papers, Examinations and/or Membership in a Professional Association are not acceptable as coursework.

Effective December 15, 2024, the Colorado Board of Accountancy has officially updated their academic Rules and Requirements for CPA License eligibility. Please familiarize yourself with these changes by going to the Colorado Accountancy Laws/Rules and Policies page and then click “Rules.” https://dpo.colorado.gov/Accountancy/LawsRulesPolicies. Any active application submitted prior to this date will be held to the old rules.

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