Colorado CPA Ethics Information

What Ethics Courses do I Need to Take in Colorado?

Deciphering your ethics requirements can pose quite a challenge. To help you determine which ethics courses are available to you or which one you need to take, select one of the following scenarios:

Scenario 1: "I have just passed all four parts of the CPA Uniform Exam."

You must complete the AICPA Professional Ethics Exam (PE) prior to receiving your Colorado CPA certificate.

Remember, after the State Board of Accountancy issues you an active certificate, you will be required to take an ethics course that includes CR&R in the first six months after that issuance. The CSCPA's Colorado State Board of Accountancy Statutes, Rules, and Regulations course meets this requirement. You are required to complete four hours total of ethics by your first renewal period.

Scenario 2: "I am newly certified/licensed and must take a Colorado State Board of Accountancy Statutes, Rules, and Regulations (CR&R) course for my first renewal."

You should attend a CR&R course or you should complete an online, self-study CR&R course within the first six months after receiving your CPA license. You are required to complete four hours total of ethics by your first renewal period.

Scenario 3: "I have been certified/licensed by the Colorado State Board of Accountancy for more than one renewal period."

Once you have completed four hours of regulatory ethics including a 2-hour CR&R course (to be taken within the first six months of licensure) for your first license renewal, you may take any four hours of regulatory ethics (including CR&R again) for your subsequent license renewals.

You should complete an online, self-study CR&R course or take an ethics course by clicking here and choosing ethics from the Field of Study drop down box, then clicking the search button.

Scenario 4: "I am a licensed CPA in another state and want to obtain a Colorado certificate."

First, you must take the AICPA Professional Ethics Exam (PE) if you have not already taken it as part of your initial licensure. After the State Board of Accountancy issues you an active certificate, you will be required to complete 10 hours of CPE during each full quarter remaining in the reporting period, of which no more than 20 percent shall be in Personal Development, as defined by the Fields of Study. Within six months of the date the Board grants an initial certificate, the certificate holder shall complete two hours of Colorado State Board of Accountancy Statutes, Rules, and Regulations.
 

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