Colorado Society of CPAs · Advocacy

A Modernized Pathway to CPA Licensure in Colorado

CPA Licensure Modernization (SB26-076) expands pathways to CPA licensure while maintaining the high standards that define the profession.

COCPA championed this legislation and remains committed to helping the profession navigate this transition with confidence.

NAVIGATING THE NEW CPA PATHWAYS

VIEW BILL HISTORY FROM 2026 SESSION

Bill HISTORY

⚫
Introduced

→

⚫
Senate committee (unanimous)

→

⚫
Full Senate passed

→

⚫
House committee

→

⚫
Full House vote

→

🎉
Governor Signed Into Law May 2026

Three Pathways Effective January 1, 2027

All pathways are subject to meeting the Colorado State Board of Accountancy's requirements for accounting concentration.

PATH 1

Bachelor's + 30 additional credits + 1 year experience

EDUCATION	Bachelor's degree + 30 credit hours
EXPERIENCE	1 year accounting-related
EXAMS	Uniform CPA Exam + ethics

PATH 2

Bachelor's + 2 years experience

EDUCATION	Bachelor's degree
EXPERIENCE	2 years accounting-related
EXAMS	Uniform CPA Exam + ethics

PATH 3

Master's degree + 1 year experience

EDUCATION	Master's degree (post-baccalaureate)
EXPERIENCE	1 year accounting-related
EXAMS	Uniform CPA Exam + ethics

Every pathway preserves professional rigor. All candidates must pass the Uniform CPA Exam, complete ethics training, and have their experience verified by a licensed CPA meeting State Board standards. SB26-076 also aligns Colorado with 25+ states on interstate CPA practice privileges, improving mobility for Colorado-licensed CPAs.

Navigating the Transition to Colorado's New CPA Pathways

As Colorado transitions to new CPA licensure pathways, many details are still being finalized through the rulemaking process. Explore what we know today, what remains under consideration, and guidance you can rely on as you plan your next steps.

Licensure Modernization Overview

Licensure Modernization Overview

COCPA is so proud of the passage of SB26-076, which expands the ways to achieve licensure for those seeking their public accounting license. At the same time, we realize the changes raise many questions for those pursuing licensure, and those who advise aspiring CPAs.

At present, we are now in the rulemaking phase, where the Colorado State Board of Accountancy is tasked with revising the state rules to match the requirement of the Colorado statute to create these new pathways. That means we are currently in the middle of the change with a lot of unanswered questions.

We will strive to keep you up to date as we learn things and decisions are made.

In the meantime, we we'll outline these areas: what we know, what we don’t know, and what we are calling “safe bets,” guidance for students and CPA candidates you can be confident in in this time of flux.

Licensure Modernization Overview

We will strive to keep you up to date as we learn things and decisions are made.

The Rulemaking Process

The law will go into effect on January 1, 2027. The rulemaking by the Colorado State Board of Accountancy will have to be complete by then.

Thus far, in May, COCPA submitted a comment letter (read here) providing suggestions to the Board regarding educational degree definitions, accounting and business credit requirements for the pathways, and standards around mobility.

Looking ahead, we will provide a more detailed proposal to the Board for consideration as they draft the first interaction of the rules changes, and we will continue to engage throughout the process to shape decisions for the benefit of the profession.

Date	Milestone
AUG 2026	Stakeholder Input Period 1 We are hopeful that the Board will release draft rules which the public, accountants, and other groups can then provide input
OCT 2026	Board Review The Board looks at all the feedback and makes adjustments
NOV 2026	Stakeholder Input Period II The Board will undertake a second comment period for feedback
DEC 2026	Rulemaking Hearing The Board holds a formal meeting where stakeholders can provide comment in person or in writing about the final proposed rules before adoption
JAN 1, 2027	Rules Take Effect This is the effective date. Starting on this day, the new rules are officially in place and everyone has to follow them.

The Rulemaking Process

The law will go into effect on January 1, 2027. The rulemaking by the Colorado State Board of Accountancy will have to be complete by then.

Date	Milestone
AUG 2026	Stakeholder Input Period 1 We are hopeful that the Board will release draft rules which the public, accountants, and other groups can then provide input
OCT 2026	Board Review The Board looks at all the feedback and makes adjustments
NOV 2026	Stakeholder Input Period II The Board will undertake a second comment period for feedback
DEC 2026	Rulemaking Hearing The Board holds a formal meeting where stakeholders can provide comment in person or in writing about the final proposed rules before adoption
JAN 1, 2027	Rules Take Effect This is the effective date. Starting on this day, the new rules are officially in place and everyone has to follow them.

What We Know Right Now

What We Know Right Now

Licensure requirements are based on the rules in place at the time of application, not when you went to school. Anyone applying for licensure before January 1, 2027 will do so under the current 150-hour law and applicable rules.

The CPA exam itself is not changing, nor is the requirement for the ethics test. What is changing is the combination of educational and experience thresholds that accompany these two requirements.

Credit hours, degrees, and exams you have already successfully completed will continue to count toward the new licensure requirements.

Then place the pathway table directly below it.

Since the page already contains the three pathway cards, I would simply reuse that design and add a small heading:

The three pathways effective January 1, 2027 are as follows:

Requirement	Bachelor's Degree + Additional Education Path	Bachelor's Degree + Additional Experience Path	Graduate Degree Path
Education	Bachelor's degree + 30 additional credit hours	Bachelor's degree	Master's degree (post-baccalaureate)
Experience	1 year, accounting-related, verified by a licensed CPA	2 years, accounting-related, verified by a licensed CPA	1 year, accounting-related, verified by a licensed CPA
Exam	Uniform CPA Exam	Uniform CPA Exam	Uniform CPA Exam
Ethics	Ethics exam required	Ethics exam required	Ethics exam required

What We Know Right Now

The CPA exam itself is not changing, nor is the requirement for the ethics test. What is changing is the combination of educational and experience thresholds that accompany these two requirements.

Credit hours, degrees, and exams you have already successfully completed will continue to count toward the new licensure requirements.

Then place the pathway table directly below it.

Since the page already contains the three pathway cards, I would simply reuse that design and add a small heading:

The three pathways effective January 1, 2027 are as follows:

Requirement	Bachelor's Degree + Additional Education Path	Bachelor's Degree + Additional Experience Path	Graduate Degree Path
Education	Bachelor's degree + 30 additional credit hours	Bachelor's degree	Master's degree (post-baccalaureate)
Experience	1 year, accounting-related, verified by a licensed CPA	2 years, accounting-related, verified by a licensed CPA	1 year, accounting-related, verified by a licensed CPA
Exam	Uniform CPA Exam	Uniform CPA Exam	Uniform CPA Exam
Ethics	Ethics exam required	Ethics exam required	Ethics exam required

Questions & Safe Bets

Questions that remain about new licensure pathways:

Guidance we feel good about:

Introductory classes still matter. Regardless of the actions taken by the state board, the core foundational courses will remain important.
The rules will continue to be based on when you apply, not when you went to school.
If you are willing to wait to see what the rulemaking process results in, know that work experience you are gaining now counts.
If you are close to achieving the current requirement for credit hours, it may be worth it depending upon your situation. While the new paths eliminate the total 150 hours required in statute, it retains it in practice with a “bachelor’s degree + 30 additional credit hours”.

Questions & Safe Bets

Questions that remain about new licensure pathways:

Guidance we feel good about:

Introductory classes still matter. Regardless of the actions taken by the state board, the core foundational courses will remain important.
The rules will continue to be based on when you apply, not when you went to school.
If you are willing to wait to see what the rulemaking process results in, know that work experience you are gaining now counts.
If you are close to achieving the current requirement for credit hours, it may be worth it depending upon your situation. While the new paths eliminate the total 150 hours required in statute, it retains it in practice with a “bachelor’s degree + 30 additional credit hours”.

Licensure Modernization Overview

We will strive to keep you up to date as we learn things and decisions are made.

Licensure Modernization Overview

We will strive to keep you up to date as we learn things and decisions are made.

The Rulemaking Process

The law will go into effect on January 1, 2027. The rulemaking by the Colorado State Board of Accountancy will have to be complete by then.

Date	Milestone
AUG 2026	Stakeholder Input Period 1 We are hopeful that the Board will release draft rules which the public, accountants, and other groups can then provide input
OCT 2026	Board Review The Board looks at all the feedback and makes adjustments
NOV 2026	Stakeholder Input Period II The Board will undertake a second comment period for feedback
DEC 2026	Rulemaking Hearing The Board holds a formal meeting where stakeholders can provide comment in person or in writing about the final proposed rules before adoption
JAN 1, 2027	Rules Take Effect This is the effective date. Starting on this day, the new rules are officially in place and everyone has to follow them.

The Rulemaking Process

The law will go into effect on January 1, 2027. The rulemaking by the Colorado State Board of Accountancy will have to be complete by then.

Date	Milestone
AUG 2026	Stakeholder Input Period 1 We are hopeful that the Board will release draft rules which the public, accountants, and other groups can then provide input
OCT 2026	Board Review The Board looks at all the feedback and makes adjustments
NOV 2026	Stakeholder Input Period II The Board will undertake a second comment period for feedback
DEC 2026	Rulemaking Hearing The Board holds a formal meeting where stakeholders can provide comment in person or in writing about the final proposed rules before adoption
JAN 1, 2027	Rules Take Effect This is the effective date. Starting on this day, the new rules are officially in place and everyone has to follow them.

What We Know Right Now

The CPA exam itself is not changing, nor is the requirement for the ethics test. What is changing is the combination of educational and experience thresholds that accompany these two requirements.

Credit hours, degrees, and exams you have already successfully completed will continue to count toward the new licensure requirements.

Then place the pathway table directly below it.

Since the page already contains the three pathway cards, I would simply reuse that design and add a small heading:

The three pathways effective January 1, 2027 are as follows:

Requirement	Bachelor's Degree + Additional Education Path	Bachelor's Degree + Additional Experience Path	Graduate Degree Path
Education	Bachelor's degree + 30 additional credit hours	Bachelor's degree	Master's degree (post-baccalaureate)
Experience	1 year, accounting-related, verified by a licensed CPA	2 years, accounting-related, verified by a licensed CPA	1 year, accounting-related, verified by a licensed CPA
Exam	Uniform CPA Exam	Uniform CPA Exam	Uniform CPA Exam
Ethics	Ethics exam required	Ethics exam required	Ethics exam required

What We Know Right Now

The CPA exam itself is not changing, nor is the requirement for the ethics test. What is changing is the combination of educational and experience thresholds that accompany these two requirements.

Credit hours, degrees, and exams you have already successfully completed will continue to count toward the new licensure requirements.

Then place the pathway table directly below it.

Since the page already contains the three pathway cards, I would simply reuse that design and add a small heading:

The three pathways effective January 1, 2027 are as follows:

Requirement	Bachelor's Degree + Additional Education Path	Bachelor's Degree + Additional Experience Path	Graduate Degree Path
Education	Bachelor's degree + 30 additional credit hours	Bachelor's degree	Master's degree (post-baccalaureate)
Experience	1 year, accounting-related, verified by a licensed CPA	2 years, accounting-related, verified by a licensed CPA	1 year, accounting-related, verified by a licensed CPA
Exam	Uniform CPA Exam	Uniform CPA Exam	Uniform CPA Exam
Ethics	Ethics exam required	Ethics exam required	Ethics exam required

Questions & Safe Bets

Questions that remain about new licensure pathways:

Guidance we feel good about:

Introductory classes still matter. Regardless of the actions taken by the state board, the core foundational courses will remain important.
The rules will continue to be based on when you apply, not when you went to school.
If you are willing to wait to see what the rulemaking process results in, know that work experience you are gaining now counts.
If you are close to achieving the current requirement for credit hours, it may be worth it depending upon your situation. While the new paths eliminate the total 150 hours required in statute, it retains it in practice with a “bachelor’s degree + 30 additional credit hours”.

Questions & Safe Bets

Questions that remain about new licensure pathways:

Guidance we feel good about:

Introductory classes still matter. Regardless of the actions taken by the state board, the core foundational courses will remain important.
The rules will continue to be based on when you apply, not when you went to school.
If you are willing to wait to see what the rulemaking process results in, know that work experience you are gaining now counts.
If you are close to achieving the current requirement for credit hours, it may be worth it depending upon your situation. While the new paths eliminate the total 150 hours required in statute, it retains it in practice with a “bachelor’s degree + 30 additional credit hours”.

Why This Matters For Colorado

Address the workforce shortage

Around 75% of currently licensed CPAs are approaching retirement age, while accounting program enrollments have declined sharply. This bill broadens access to qualified professionals.

Reduce cost barriers for candidates

The additional 30 credit hours can cost $9,000–$15,000 at public universities — more at private institutions. The new pathway offers an experience-based alternative.

Help firms serve more clients

Colorado firms are being forced to turn away clients due to staffing shortages. A broader pipeline means more capacity for businesses and communities that depend on CPA services.

Keep Colorado competitive

More than 25 states have already modernized their CPA licensure requirements. This keeps Colorado in step with the national trend and preserves CPA mobility across state lines.

Legislative Updates from COCPA's Blog

COCPA at the General Assembly: 2026 Year in Review

Advocacy

Alexandria Romero, Claire Pearson, COCPA Board Chair Alexie Tunes, Toby Clary, Colorado State Senator William Lindstedt, and…

CPA Licensure Modernization Signed Into Law

Advocacy

Colorado has signed SB26-076 into law, modernizing CPA licensure pathways while maintaining standards. Learn what’s…

SB26-076, Expanding Pathways to CPA Licensure, Passes Colorado Legislature, Now on the Road to the Governor’s Desk

Advocacy

The Colorado General Assembly has passed SB26-076, marking a major step forward in modernizing CPA licensure in Colorado.…

SEE ALL BLOG POSTS

Equipping Legislators, Mobilizing Champions

Cultivating a Collaborative Political Landscape to Advance CPA Priorities

The non-partisan, non-profit CPA-PAC supports legislative candidates who understand our profession's needs, like licensure, tax administration, and workforce development. Your donation strengthens our influence and ensures our voice is heard on key issues. Learn more about CPA-PAC, its importance, and how you can get involved.

JOIN US IN MAKING A DIFFERENCE

Questions?

To learn more about COCPA's advocacy efforts, contact Cole Buerger, Director of Government Relations & Advocacy: cole@cocpa.org | 303-261-8256

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Is COCPA right for me?

Find the right membership

Just joined? Start here

Find CPE & events

Your professional focus area

Grow & develop your career

Events & experiences

Your community

Member savings & resources

CPAs Make a Difference

Celebrate & contribute

Give back to the profession

Advocacy & the profession

Building the pipeline

Get involved

Peer Review

About COCPA

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Colorado Society of CPAs · Advocacy

A Modernized Pathway to CPA Licensure in Colorado

Bill HISTORY

⚫ Introduced

⚫ Senate committee (unanimous)

⚫Full Senate passed

⚫ House committee

⚫Full House vote

🎉Governor Signed Into Law May 2026

Three Pathways Effective January 1, 2027

PATH 1

PATH 2

PATH 3

Navigating the Transition to Colorado's New CPA Pathways

Licensure Modernization Overview

Licensure Modernization Overview

The Rulemaking Process

The Rulemaking Process

What We Know Right Now

What We Know Right Now

Questions & Safe Bets

Questions & Safe Bets

Licensure Modernization Overview

Licensure Modernization Overview

The Rulemaking Process

The Rulemaking Process

What We Know Right Now

What We Know Right Now

Questions & Safe Bets

Questions & Safe Bets

Why This Matters For Colorado

Address the workforce shortage

Reduce cost barriers for candidates

Help firms serve more clients

Keep Colorado competitive

Legislative Updates from COCPA's Blog

Equipping Legislators, Mobilizing Champions

Cultivating a Collaborative Political Landscape to Advance CPA Priorities

Questions?

⚫
Introduced

⚫
Senate committee (unanimous)

⚫
Full Senate passed

⚫
House committee

⚫
Full House vote

🎉
Governor Signed Into Law May 2026