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Membership Categories

Fellow Members 

Fellow members hold valid CPA certificates issued by the Colorado State Board of Accountancy or by other states or territories of the U.S. or the District of Columbia.

Associate Members 

Associate members are 

1) non-CPA professional or administrative staff of a Colorado CPA or a Colorado CPA firm;

2) non-CPAs pursuing requirements to become a CPA, having completed the academic requirements to become a Colorado CPA;

3) non-CPA accounting professionals employed in industry, government, or not-for-profit organization in Colorado;

4) non-CPA accounting faculty members at accredited Colorado colleges or universities; or

5) non-CPA owners of Colorado CPA firms. Associate members are entitled to all privileges of membership except to vote and hold elective office.

Professional Leave Members

Professional leave members are living in Colorado and unemployed, staying home to care for a dependent, on extended illness/disability leave, or in other similar circumstances.

Student Members

Student members are part-time or full-time students in a post-secondary business program at a college or university which satisfies the academic preparation requirements for taking the Uniform CPA Examination. Student membership ceases upon graduation and may be transferred to Associate or Fellow membership if the CSCPA bylaws requirements are met. 

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Peer Review Requirement 

All members engaged in the practice of public accounting must be affiliated with a firm that is enrolled in a CSCPA-approved practice monitoring program.

CPE Membership Requirement

All CSCPA members (with exceptions for Professional Leave members holding an inactive Colorado CPA certificate, Student, Retired, Honorary, and certain Associate members) must complete continuing professional education as described below.

Associate Members

Associate members who are pursuing further requirements to become a CPA, or administrative staff of a CPA or CPA firm, are exempted from the membership CPE requirements.  All other Associate members must complete 80 hours of CPE every two years if in public accounting or 60 hours every two years if in business or industry.

Professional Leave Members

Professional Leave members are exempt from the membership CPE requirement if they hold an inactive CPA certificate with the Colorado State Board of Accountancy.

New Members 

New membership CPE requirements begin in the calendar year following the year you become a member. Therefore, if you join in 2009, your requirement begins January 1, 2010.

Retired Members 

Retired members are exempt from the CSCPA membership CPE requirements. “Retired” means you are fully retired from all employment and receiving no income for work performed. 

Reinstatement

If you are a former member and wish to rejoin the CSCPA, you must reapply for membership. Your membership CPE requirement recommences January 1, following your reinstatement. If you were terminated for CPE non-compliance, you must demonstrate that you meet the two-year continuing education requirement prior to reinstatement.

Qualifying CPE Programs

A program qualifies for continuing education credit in meeting the CSCPA membership requirement if it is a formal program of learning as described in the AICPA/NASBA Statement on Standards for Continuing Professional Education (CPE) Programs. You have many options for selecting continuing education suitable to your professional activities.

Your participation in learning activities should maintain and/or improve your professional competence. Select learning activities that address your current and future professional plans, current knowledge and skill level, and desired or needed skills to help you meet future opportunities and professional responsibilities.

Tracking CPE Credit

The following criteria will help you track CPE credits. Each 50-minute period (contact hour) is equal to one CPE credit.  An increment of one-half CPE credit (equal to 25 minutes) will count once you have earned the first full credit.  You can claim CPE credits only for programs that maintain or improve your professional skills and abilities.  If you participate in part of a program, claim CPE credit only for the portion you completed.

CPE Documentation and Records Retention

You are responsible for documenting your continuing education requirements.  Each year, you will receive, along with your CSCPA membership dues renewal, a transcript of CPE programs you completed through the CSCPA.  Document and retain the following course information for a minimum of five years:

  • Sponsor organization and contact information
  • Program title
  • Field of study
  • Date(s) and location
  • Type of instruction/delivery method used
  • Verification of attendance by program sponsor
  • Number of contact hours

Continuing Education Waiver

Circumstances can arise that hinder you from completing your CSCPA membership CPE requirement.  If you find you cannot fulfill the requirement, you can request a waiver.  Send your request and supporting documentation to the attention of the CPE Director at the CSCPA office.  The instances for which you can request a waiver and the information you will need to provide to support your request are:

  • Foreign Residency - Include the resident country, name of your employer, principal duties you perform, and reason(s) foreign residency hinders your ability to fulfill the requirement.
  • Health - Include the nature of the illness, name and address of your attending physician, and reason the illness hinders your ability to fulfill the requirement. 
  • Military Service - Include the principal duties performed, where you are stationed, name and address of your commanding officer, and reason why military service hinders your ability to fulfill the requirement.
  • Other Similar Hardship - Include the nature of the hardship and why it hinders your ability to fulfill the requirement.

Bylaws and Code of Professional Conduct

Members agree to abide by the CSCPA Bylaws and Code of Professional Conduct.

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Annual Rates

Annual dues are payable May 1st each year and are based on the member's status at that date. Dues are prorated by quarter for new members joining the CSCPA after May 1st and are based on the status at the time of application. Fellow member dues are based on the date of the member's original CPA certificate, regardless of the state which issues it.  

 If You Apply In: May, June, July Aug., Sept., Oct. Nov., Dec., Jan. Feb., March, April

Fellow Member, living in Colorado, in public practice or not in public practice, certified as a CPA for:
Six years or longer:

$300

 $225

$150

$75
Three to five years:

$260

 $195

$130

$65
Less than three years:

$230

 $175

$115

$58
 
Fellow Member, semi-retired, living in Colorado, certified as a CPA for more than six years, at least 60 years old,  and practicing public accounting half-time or less annually:

$175

$131

$88

$44
Fellow Member, living outside Colorado: 

$185

$139

$93

$47
Fellow Member, living outside U.S.:

$170

$128

$85

$43
Fellow Member, fully retired:

$60 

$45 

$30 

$15 
Professional Leave Member:

$100

$75 

$50

$25

Associate Member, non-CPA:

$200

$150

$100

$50
Student Member:

 $25

 $25

 $25

 $25

Contributions or gifts to the Colorado Society of CPAs are not tax deductible as charitable contributions for income tax purposes.  However, dues payments are deductible as an ordinary and necessary business expense subject to restrictions imposed as a result of association lobbying activities.  The Colorado Society of CPAs estimates that the non-deductible portion of 2012 dues allocable to lobbying is 2.1% percent.  Contributions to the Educational Foundation are tax deductible as charitable contributions. Dues include a $9.10 annual subscription to NewsAccount.

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2012 - 2013 CPE Reporting Requirements

 

COCPA CPE Membership Requirement

The CSCPA is on a 2-year CPE reporting cycle. For the 2012-2013 reporting period, you must complete continuing education as follows:

  • If you are engaged in public practice, whether as a Fellow or an Associate member, 80 hours of continuing education are required.
  • If you are not engaged in public practice, whether as a Fellow or Associate member, 60 hours of continuing education are required.
  • Student, retired, honorary, certain associates, and professional leave members with inactive Colorado CPA certificates are exempt from all requirements.

All programs should contribute to your professional competence. You may select programs that relate to your career.

Colorado State Board of Accountancy

A CPA not engaged in public practice who maintains an active certificate must meet the active certificate requirements of the Colorado State Board of Accountancy.

The Colorado State Board of Accountancy is on a 2-year CPA certificate renewal cycle. For the 2010-2011 reporting period, you must complete continuing education as follows:

  • You must complete 80 hours of CPE over the 2-year reporting period that runs January 1, 2012 to December 31, 2013
  • No more than 16 hours may be in Personal Development. Principle-centered leadership, career planning, and time-management are examples of personal development subject matter
  • Additionally, four hours of the 80 must be in ethics, of which up to two hours can be in CR&R
  • 100 percent can be self-study
  • Newly licensed CPAs must take an ethics class that includes CR&R within the first six months of licensure

In the period you receive your original or reciprocity certificate, you must complete two hours of education in Colorado State Board of Accountancy Statues, Rules, and Regulations. Also, you must complete 10 hours for every full quarter remaining in the reporting period.

If you have an inactive Colorado CPA certificate, you have no requirement. 

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Colorado Society of Certified Public Accountants | www.cocpa.org
7979 East Tufts Avenue, Suite 1000, Denver, CO 80237-2847
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