Ethics Requirements & Courses

Find everything you need to meet your Colorado ethics CPE requirement.

Earning and maintaining your Colorado CPA license means adhering to these important rules.

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COCPA

Ethics Requirements Summary

Getting licensed

If you are not yet licensed

If you are not yet licensed

Initial licensure

Right after you receive your license

  • How to complete: COCPA offers this course in person and online, including an on-demand format.
See all available course options

Right after you receive your license

  • How to complete: COCPA offers this course in person and online, including an on-demand format.
See all available course options

After licensure

In years following your first license renewal

  • Requirement: You must complete four hours of ethics CPE every reporting period, of which two hours may be in Colorado Rules and Regulation (CR&R). This can include regulatory ethics, behavioral ethics, or a combination of the two.**
  • How to complete: COCPA offers year-round ethics courses, in person, online, and on-demand.
See all ethics courses

**NASBA Field of Study list and descriptions

In years following your first license renewal

  • Requirement: You must complete four hours of ethics CPE every reporting period, of which two hours may be in Colorado Rules and Regulation (CR&R). This can include regulatory ethics, behavioral ethics, or a combination of the two.**
  • How to complete: COCPA offers year-round ethics courses, in person, online, and on-demand.
See all ethics courses

**NASBA Field of Study list and descriptions

Reciprocal licensure

If you are licensed in another state and wish to obtain a reciprocal Colorado license

  • Requirement: You must complete and pass the two hours of Colorado Rules and Regulations (CR&R) within six months immediately preceding or following the date on which the Board grants the initial certificate, and Professional Ethics: The AICPA’s Comprehensive Course (PE) (if you didn’t take it as a part of your initial licensure) within two years immediately preceding the application date. If you are taking the course toward earning your CPA license, you must pass this course with a score of 90% or higher.

If you are licensed in another state and wish to obtain a reciprocal Colorado license

  • Requirement: You must complete and pass the two hours of Colorado Rules and Regulations (CR&R) within six months immediately preceding or following the date on which the Board grants the initial certificate, and Professional Ethics: The AICPA’s Comprehensive Course (PE) (if you didn’t take it as a part of your initial licensure) within two years immediately preceding the application date. If you are taking the course toward earning your CPA license, you must pass this course with a score of 90% or higher.

On-Demand Ethics Courses

2 CREDITS
The AICPA's Principles, Rules & Responsibilities

This course meets Colorado CPA ethics requirement with AICPA code and real-life dilemmas for ethical decision-making.

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2 CREDITS
How Much Are Your Ethics Worth?

What do we mean by ethics? In this course, we'll discover what sets ethics apart and, therefore, sets the profession apart as well.

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2 CREDITS
Colorado State Board of Accountancy Statutes, Rules, and Regulations (CR&R)

This video program meets the CR&R requirement for new certificate holders within 6 months of licensure.

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Please note that each of the COCPA courses expires one year from the purchase date. You may start and stop a course at will. Refunds requested within 30 days of purchase date are available for courses that have not been started.

Diana Keener

Questions?

To learn more about ethics requirements and courses, contact COCPA Member Service Team: info@cocpa.org | 303-773-2877.