Licensing Requirements

Colorado.gov

Individual Certified Public Accountants Requirements
Reciprocity Requirements || Public Accounting Firms || Final Step

The Colorado State Board of Accountancy has authorized CPA Examination Services (CPAES), a division of National Association of State Boards of Accountancy (NASBA), to process its applications for examination and licensure.

Colorado Uniform CPA Examination Candidates, please visit their website for information on Colorado's requirements and how to apply for the exam.

For detailed information on Colorado's requirements for licensure (individual and firm), visit the Colorado Licensure page at NASBA.

Individual Certified Public Accountants Requirements

There are four parts (the fours "E's") to obtaining a Colorado Certified Public Accountant Certificate.

First, you must meet the education requirements to qualify to take the Uniform CPA Examination.
Second, you must successfully pass the Uniform CPA Examination.
Third, you must take and successfully pass the AICPA Ethics examination or its equivalent.
Fourth, you must have one year of experience in public accounting, under the direct supervision of an actively licensed Certified Public Accountant, or experience that the Board deems to be equivalent. The experience must be gained 5 years before or after passing the Uniform CPA Examination.

As an alternative to the one-year experience, you may opt to qualify for a certificate by meeting a higher education requirement. (See Chapter 2 of the Rules of the Colorado State Board of Accountancy.)

Foreign candidates applying for certification via education in lieu of experience are required to have their credentials evaluated. The applicant should inform the evaluator that the review should be conducted for qualification under Colorado Rule 2.7 - Education in Lieu of Experience (see the Board Rules).

Reciprocity Requirement

If an individual has successfully passed the Uniform CPA Examination and holds a CPA Certificate or License in good standing from another licensing jurisdiction, the individual may apply for a Colorado Certified Public Accountant Certificate by reciprocity.

Individuals who have successfully passed the Uniform CPA Examination but are not certified or licensed in another jurisdiction, may apply for a Colorado Certified Public Accountant Certificate by completing the Transfer of Grades Application.

Applicants must either meet Colorado's education and experience requirements or the equivalency requirements adopted by the Board.

Public Accounting Firms

Public accounting firms must meet the statutory requirements for licensure.

Final Step

The final step in obtaining your Colorado Certified Public Accountant Certificate or a Public Accounting Firm Registration is to file a complete application and a fee with the Board's Office.