COCPA administers the AICPA Peer Review program for firms in Colorado, New Mexico, and Washington — ensuring quality in accounting and attestation services.
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.
Rulemaking Update & COCPA Recommendations
Latest Rulemaking Update
The Colorado State Board of Accountancy is actively writing the Rules that will implement SB26-076 before the new licensure pathways become available on January 1, 2027.
SB26-076 sets the framework for Colorado’s new CPA licensure pathways; the Board’s Rules determine how they will work in practice, including what coursework qualifies, how applications are evaluated, and how practice privilege and mobility will work.
COCPA has been engaged throughout the process, with recommendations developed alongside a Licensure Taskforce of COCPA members.
Rulemaking Schedule
Date
Milestone
JUL 2026
Rulemaking Begins The Board held its first discussion of the rule changes needed to implement SB26-076, including provisions related to the new licensure pathways and practice privilege and mobility.
AUG 28, 2026
Proposed Rules Released The Board released a red-lined version of the proposed Rules, showing proposed additions, deletions, and edits to the current Rules and opening the opportunity for written comment.
SEP 9, 2026
Stakeholder Rulemaking Session Held The Board held a stakeholder session to gather feedback on the proposed Rules. Twenty-five members of the public participated, and COCPA President & CEO Alicia Gelinas, CPA, submitted a detailed comment letter on behalf of COCPA.
OCT 21, 2026
Board Review & Vote Expected The Board is expected to review the revised Rules and vote on adoption. If further changes are needed, additional revisions may be released for public feedback before the Board returns to a vote.
JAN 1, 2027
New Licensure Pathways Available The new education and experience pathways established by SB26-076 become available.
COCPA’s Latest Recommendations
COCPA’s September comment letter identified several high-priority issues for the Board to address:
Exam eligibility for combined/dual-degree candidates. The draft removes the former 120-hour requirement but also eliminates language allowing students who have completed baccalaureate requirements to sit for the CPA Exam before the degree is formally conferred. COCPA recommended restoring this provision.
Practice privilege and mobility (Rule 1.14). COCPA's top priority is aligning Rule 1.14 with SB26-076 and removing outdated UAA substantial-equivalency and NASBA NQAS references. COCPA proposed requiring out-of-state CPAs, at initial licensure or certification, to have passed the Uniform CPA Exam and earned a baccalaureate degree from an accredited institution.
Two requirements appear to have been removed unintentionally. COCPA recommended restoring the three-semester-hour U.S. GAAS requirement for certification and the nine-semester-hour cap in any single subject area.
The Colorado State Board of Accountancy is actively writing the Rules that will implement SB26-076 before the new licensure pathways become available on January 1, 2027.
SB26-076 sets the framework for Colorado’s new CPA licensure pathways; the Board’s Rules determine how they will work in practice, including what coursework qualifies, how applications are evaluated, and how practice privilege and mobility will work.
COCPA has been engaged throughout the process, with recommendations developed alongside a Licensure Taskforce of COCPA members.
Rulemaking Schedule
Date
Milestone
JUL 2026
Rulemaking Begins The Board held its first discussion of the rule changes needed to implement SB26-076, including provisions related to the new licensure pathways and practice privilege and mobility.
AUG 28, 2026
Proposed Rules Released The Board released a red-lined version of the proposed Rules, showing proposed additions, deletions, and edits to the current Rules and opening the opportunity for written comment.
SEP 9, 2026
Stakeholder Rulemaking Session Held The Board held a stakeholder session to gather feedback on the proposed Rules. Twenty-five members of the public participated, and COCPA President & CEO Alicia Gelinas, CPA, submitted a detailed comment letter on behalf of COCPA.
OCT 21, 2026
Board Review & Vote Expected The Board is expected to review the revised Rules and vote on adoption. If further changes are needed, additional revisions may be released for public feedback before the Board returns to a vote.
JAN 1, 2027
New Licensure Pathways Available The new education and experience pathways established by SB26-076 become available.
COCPA’s Latest Recommendations
COCPA’s September comment letter identified several high-priority issues for the Board to address:
Exam eligibility for combined/dual-degree candidates. The draft removes the former 120-hour requirement but also eliminates language allowing students who have completed baccalaureate requirements to sit for the CPA Exam before the degree is formally conferred. COCPA recommended restoring this provision.
Practice privilege and mobility (Rule 1.14). COCPA's top priority is aligning Rule 1.14 with SB26-076 and removing outdated UAA substantial-equivalency and NASBA NQAS references. COCPA proposed requiring out-of-state CPAs, at initial licensure or certification, to have passed the Uniform CPA Exam and earned a baccalaureate degree from an accredited institution.
Two requirements appear to have been removed unintentionally. COCPA recommended restoring the three-semester-hour U.S. GAAS requirement for certification and the nine-semester-hour cap in any single subject area.
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 continue to follow the current requirements.
The Uniform CPA Exam and ethics requirement remain part of all three pathways. What changes is the combination of education and accounting-related experience required for certification. Credit hours, degrees, and exams you have already successfully completed will continue to count toward applicable licensure requirements.
Three Pathways Effective January 1, 2027
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
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 continue to follow the current requirements.
The Uniform CPA Exam and ethics requirement remain part of all three pathways. What changes is the combination of education and accounting-related experience required for certification. Credit hours, degrees, and exams you have already successfully completed will continue to count toward applicable licensure requirements.
Three Pathways Effective January 1, 2027
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’s Still Being Finalized
What’s Still Being Finalized
The new licensure pathways are established in law, but the State Board of Accountancy is still finalizing the Rules that will govern how they are implemented. Several details remain under consideration.
When can candidates sit for the CPA Exam? ⓘ
When can candidates sit for the CPA Exam?
The proposed Rules change language related to when candidates may sit for the CPA Exam. COCPA has recommended preserving eligibility for combined/dual-degree candidates who have completed their baccalaureate requirements but whose degree has not yet been formally conferred.
What coursework will qualify under the new pathways? ⓘ
What coursework will qualify under the new pathways?
The Board is still finalizing the Rules governing qualifying coursework. COCPA has recommended restoring the three-semester-hour U.S. GAAS requirement for certification and the nine-semester-hour cap in any single subject area.
How will practice privilege and mobility work? ⓘ
How will practice privilege and mobility work?
COCPA has recommended aligning Rule 1.14 with SB26-076 and removing outdated UAA substantial-equivalency and NASBA NQAS references. COCPA’s proposal would require out-of-state CPAs, at initial licensure or certification, to have passed the Uniform CPA Exam and earned a baccalaureate degree from an accredited institution.
Guidance You Can Rely On
The new pathways become available January 1, 2027.
The Uniform CPA Exam and ethics requirement remain part of all three pathways.
Licensure requirements are based on the rules in effect when you apply, not when you attended school.
Qualifying education, exams, and experience already completed will continue to count toward applicable licensure requirements.
Some implementation details are still being finalized. Candidates should continue to follow COCPA’s rulemaking updates as the Board considers and adopts the final Rules.
What’s Still Being Finalized
The new licensure pathways are established in law, but the State Board of Accountancy is still finalizing the Rules that will govern how they are implemented. Several details remain under consideration.
When can candidates sit for the CPA Exam? ⓘ
When can candidates sit for the CPA Exam?
The proposed Rules change language related to when candidates may sit for the CPA Exam. COCPA has recommended preserving eligibility for combined/dual-degree candidates who have completed their baccalaureate requirements but whose degree has not yet been formally conferred.
What coursework will qualify under the new pathways? ⓘ
What coursework will qualify under the new pathways?
The Board is still finalizing the Rules governing qualifying coursework. COCPA has recommended restoring the three-semester-hour U.S. GAAS requirement for certification and the nine-semester-hour cap in any single subject area.
How will practice privilege and mobility work? ⓘ
How will practice privilege and mobility work?
COCPA has recommended aligning Rule 1.14 with SB26-076 and removing outdated UAA substantial-equivalency and NASBA NQAS references. COCPA’s proposal would require out-of-state CPAs, at initial licensure or certification, to have passed the Uniform CPA Exam and earned a baccalaureate degree from an accredited institution.
Guidance You Can Rely On
The new pathways become available January 1, 2027.
The Uniform CPA Exam and ethics requirement remain part of all three pathways.
Licensure requirements are based on the rules in effect when you apply, not when you attended school.
Qualifying education, exams, and experience already completed will continue to count toward applicable licensure requirements.
Some implementation details are still being finalized. Candidates should continue to follow COCPA’s rulemaking updates as the Board considers and adopts the final Rules.
Licensure Modernization Overview
Licensure Modernization Overview
Governor Jared Polis signed SB26-076 into law on May 4, 2026, expanding the ways candidates can qualify for CPA licensure in Colorado. Beginning January 1, 2027, candidates will have three education and experience pathways to licensure.
The legislation maintains key professional standards, including passage of the Uniform CPA Exam, ethics requirements, and accounting-related experience, while providing greater flexibility in how candidates meet education and experience requirements. It also updates Colorado’s approach to interstate practice privilege and mobility.
COCPA championed the legislation and remains actively engaged with the Colorado State Board of Accountancy as it develops the Rules needed to implement the new pathways.
Governor Jared Polis signed SB26-076 into law on May 4, 2026, expanding the ways candidates can qualify for CPA licensure in Colorado. Beginning January 1, 2027, candidates will have three education and experience pathways to licensure.
The legislation maintains key professional standards, including passage of the Uniform CPA Exam, ethics requirements, and accounting-related experience, while providing greater flexibility in how candidates meet education and experience requirements. It also updates Colorado’s approach to interstate practice privilege and mobility.
COCPA championed the legislation and remains actively engaged with the Colorado State Board of Accountancy as it develops the Rules needed to implement the new pathways.
The Colorado State Board of Accountancy is actively writing the Rules that will implement SB26-076 before the new licensure pathways become available on January 1, 2027.
SB26-076 sets the framework for Colorado’s new CPA licensure pathways; the Board’s Rules determine how they will work in practice, including what coursework qualifies, how applications are evaluated, and how practice privilege and mobility will work.
COCPA has been engaged throughout the process, with recommendations developed alongside a Licensure Taskforce of COCPA members.
Rulemaking Schedule
Date
Milestone
JUL 2026
Rulemaking Begins The Board held its first discussion of the rule changes needed to implement SB26-076, including provisions related to the new licensure pathways and practice privilege and mobility.
AUG 28, 2026
Proposed Rules Released The Board released a red-lined version of the proposed Rules, showing proposed additions, deletions, and edits to the current Rules and opening the opportunity for written comment.
SEP 9, 2026
Stakeholder Rulemaking Session Held The Board held a stakeholder session to gather feedback on the proposed Rules. Twenty-five members of the public participated, and COCPA President & CEO Alicia Gelinas, CPA, submitted a detailed comment letter on behalf of COCPA.
OCT 21, 2026
Board Review & Vote Expected The Board is expected to review the revised Rules and vote on adoption. If further changes are needed, additional revisions may be released for public feedback before the Board returns to a vote.
JAN 1, 2027
New Licensure Pathways Available The new education and experience pathways established by SB26-076 become available.
COCPA’s Latest Recommendations
COCPA’s September comment letter identified several high-priority issues for the Board to address:
Exam eligibility for combined/dual-degree candidates. The draft removes the former 120-hour requirement but also eliminates language allowing students who have completed baccalaureate requirements to sit for the CPA Exam before the degree is formally conferred. COCPA recommended restoring this provision.
Practice privilege and mobility (Rule 1.14). COCPA's top priority is aligning Rule 1.14 with SB26-076 and removing outdated UAA substantial-equivalency and NASBA NQAS references. COCPA proposed requiring out-of-state CPAs, at initial licensure or certification, to have passed the Uniform CPA Exam and earned a baccalaureate degree from an accredited institution.
Two requirements appear to have been removed unintentionally. COCPA recommended restoring the three-semester-hour U.S. GAAS requirement for certification and the nine-semester-hour cap in any single subject area.
The Colorado State Board of Accountancy is actively writing the Rules that will implement SB26-076 before the new licensure pathways become available on January 1, 2027.
SB26-076 sets the framework for Colorado’s new CPA licensure pathways; the Board’s Rules determine how they will work in practice, including what coursework qualifies, how applications are evaluated, and how practice privilege and mobility will work.
COCPA has been engaged throughout the process, with recommendations developed alongside a Licensure Taskforce of COCPA members.
Rulemaking Schedule
Date
Milestone
JUL 2026
Rulemaking Begins The Board held its first discussion of the rule changes needed to implement SB26-076, including provisions related to the new licensure pathways and practice privilege and mobility.
AUG 28, 2026
Proposed Rules Released The Board released a red-lined version of the proposed Rules, showing proposed additions, deletions, and edits to the current Rules and opening the opportunity for written comment.
SEP 9, 2026
Stakeholder Rulemaking Session Held The Board held a stakeholder session to gather feedback on the proposed Rules. Twenty-five members of the public participated, and COCPA President & CEO Alicia Gelinas, CPA, submitted a detailed comment letter on behalf of COCPA.
OCT 21, 2026
Board Review & Vote Expected The Board is expected to review the revised Rules and vote on adoption. If further changes are needed, additional revisions may be released for public feedback before the Board returns to a vote.
JAN 1, 2027
New Licensure Pathways Available The new education and experience pathways established by SB26-076 become available.
COCPA’s Latest Recommendations
COCPA’s September comment letter identified several high-priority issues for the Board to address:
Exam eligibility for combined/dual-degree candidates. The draft removes the former 120-hour requirement but also eliminates language allowing students who have completed baccalaureate requirements to sit for the CPA Exam before the degree is formally conferred. COCPA recommended restoring this provision.
Practice privilege and mobility (Rule 1.14). COCPA's top priority is aligning Rule 1.14 with SB26-076 and removing outdated UAA substantial-equivalency and NASBA NQAS references. COCPA proposed requiring out-of-state CPAs, at initial licensure or certification, to have passed the Uniform CPA Exam and earned a baccalaureate degree from an accredited institution.
Two requirements appear to have been removed unintentionally. COCPA recommended restoring the three-semester-hour U.S. GAAS requirement for certification and the nine-semester-hour cap in any single subject area.
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 continue to follow the current requirements.
The Uniform CPA Exam and ethics requirement remain part of all three pathways. What changes is the combination of education and accounting-related experience required for certification. Credit hours, degrees, and exams you have already successfully completed will continue to count toward applicable licensure requirements.
Three Pathways Effective January 1, 2027
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
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 continue to follow the current requirements.
The Uniform CPA Exam and ethics requirement remain part of all three pathways. What changes is the combination of education and accounting-related experience required for certification. Credit hours, degrees, and exams you have already successfully completed will continue to count toward applicable licensure requirements.
Three Pathways Effective January 1, 2027
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’s Still Being Finalized
The new licensure pathways are established in law, but the State Board of Accountancy is still finalizing the Rules that will govern how they are implemented. Several details remain under consideration.
When can candidates sit for the CPA Exam? ⓘ
When can candidates sit for the CPA Exam?
The proposed Rules change language related to when candidates may sit for the CPA Exam. COCPA has recommended preserving eligibility for combined/dual-degree candidates who have completed their baccalaureate requirements but whose degree has not yet been formally conferred.
What coursework will qualify under the new pathways? ⓘ
What coursework will qualify under the new pathways?
The Board is still finalizing the Rules governing qualifying coursework. COCPA has recommended restoring the three-semester-hour U.S. GAAS requirement for certification and the nine-semester-hour cap in any single subject area.
How will practice privilege and mobility work? ⓘ
How will practice privilege and mobility work?
COCPA has recommended aligning Rule 1.14 with SB26-076 and removing outdated UAA substantial-equivalency and NASBA NQAS references. COCPA’s proposal would require out-of-state CPAs, at initial licensure or certification, to have passed the Uniform CPA Exam and earned a baccalaureate degree from an accredited institution.
Guidance You Can Rely On
The new pathways become available January 1, 2027.
The Uniform CPA Exam and ethics requirement remain part of all three pathways.
Licensure requirements are based on the rules in effect when you apply, not when you attended school.
Qualifying education, exams, and experience already completed will continue to count toward applicable licensure requirements.
Some implementation details are still being finalized. Candidates should continue to follow COCPA’s rulemaking updates as the Board considers and adopts the final Rules.
What’s Still Being Finalized
The new licensure pathways are established in law, but the State Board of Accountancy is still finalizing the Rules that will govern how they are implemented. Several details remain under consideration.
When can candidates sit for the CPA Exam? ⓘ
When can candidates sit for the CPA Exam?
The proposed Rules change language related to when candidates may sit for the CPA Exam. COCPA has recommended preserving eligibility for combined/dual-degree candidates who have completed their baccalaureate requirements but whose degree has not yet been formally conferred.
What coursework will qualify under the new pathways? ⓘ
What coursework will qualify under the new pathways?
The Board is still finalizing the Rules governing qualifying coursework. COCPA has recommended restoring the three-semester-hour U.S. GAAS requirement for certification and the nine-semester-hour cap in any single subject area.
How will practice privilege and mobility work? ⓘ
How will practice privilege and mobility work?
COCPA has recommended aligning Rule 1.14 with SB26-076 and removing outdated UAA substantial-equivalency and NASBA NQAS references. COCPA’s proposal would require out-of-state CPAs, at initial licensure or certification, to have passed the Uniform CPA Exam and earned a baccalaureate degree from an accredited institution.
Guidance You Can Rely On
The new pathways become available January 1, 2027.
The Uniform CPA Exam and ethics requirement remain part of all three pathways.
Licensure requirements are based on the rules in effect when you apply, not when you attended school.
Qualifying education, exams, and experience already completed will continue to count toward applicable licensure requirements.
Some implementation details are still being finalized. Candidates should continue to follow COCPA’s rulemaking updates as the Board considers and adopts the final Rules.
Licensure Modernization Overview
Governor Jared Polis signed SB26-076 into law on May 4, 2026, expanding the ways candidates can qualify for CPA licensure in Colorado. Beginning January 1, 2027, candidates will have three education and experience pathways to licensure.
The legislation maintains key professional standards, including passage of the Uniform CPA Exam, ethics requirements, and accounting-related experience, while providing greater flexibility in how candidates meet education and experience requirements. It also updates Colorado’s approach to interstate practice privilege and mobility.
COCPA championed the legislation and remains actively engaged with the Colorado State Board of Accountancy as it develops the Rules needed to implement the new pathways.
Governor Jared Polis signed SB26-076 into law on May 4, 2026, expanding the ways candidates can qualify for CPA licensure in Colorado. Beginning January 1, 2027, candidates will have three education and experience pathways to licensure.
The legislation maintains key professional standards, including passage of the Uniform CPA Exam, ethics requirements, and accounting-related experience, while providing greater flexibility in how candidates meet education and experience requirements. It also updates Colorado’s approach to interstate practice privilege and mobility.
COCPA championed the legislation and remains actively engaged with the Colorado State Board of Accountancy as it develops the Rules needed to implement the new pathways.
The accounting profession continues to face workforce and pipeline challenges. The new pathways provide additional ways for qualified candidates to enter the profession.
Reduce cost barriers for candidates
The additional 30 credit hours required under one pathway can add to the cost of becoming a CPA. The new bachelor’s degree + two years of experience pathway provides an experience-based alternative.
Help firms serve more clients
Workforce shortages can limit firms’ capacity to serve clients. Expanding the pipeline can help strengthen the supply of qualified accounting professionals.
Keep Colorado competitive
States across the country are modernizing CPA licensure requirements. Colorado’s changes reflect this broader national shift while addressing interstate practice and mobility.
Cultivating a Collaborative Political Landscape toAdvance 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.
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