On May 4, Governor Jared Polis signed SB26-076 into law. The bill — Certification & Practice of Certified Public Accountants — expands the number of ways future CPAs can enter the profession — introducing more flexible pathways to licensure while maintaining the rigor of examination, ethics, and experience requirements.

The legislation also makes adjustments to license mobility and reciprocity. It positions Colorado alongside a growing number of states taking proactive steps to strengthen the talent pipeline and support long-term workforce sustainability.

What's Next

The next phase is rulemaking at the state board of accountancy. First the board will do public notice of this process. Following the announcement, individuals, businesses, and organizations can submit written comments for the board to consider. This is a key opportunity for the profession to make its voice heard, and COCPA will be very engaged, as we have in past rulemaking efforts. In this instance, COCPA will be providing recommendations related to the number of relevant credit hours required for sitting the exam and certification for each pathway, as well as adjustments to language relating to license mobility and reciprocity.

After this, there is a public hearing. Once that is closed, the Board decides whether to adopt the new rules. If approved, they are published and become enforceable law. This legislation will go into effect in two phases after the rulemaking process. The new licensure pathways will take effect January 1, 2027, while the mobility provisions become effective the day the state board of accountancy adopts new rules governing that process.

What This Means for Colorado’s CPA Pipeline

This marks a meaningful step forward for the future of Colorado's accounting profession — expanding access without lowering standards and reinforcing the state's commitment to professional mobility.

How You Can Engage in Rulemaking

Firms and practitioners that recruit, train, and develop CPA candidates have a direct stake in how these rules are written. Now is the time to engage:

• Share input with COCPA: Help shape formal comments during rulemaking by filling out this form.
• Track rulemaking activity: Sign up for alerts at rulemaking.colorado.gov to monitor proposals from the Board of Accountancy
• Submit feedback: Work with COCPA to provide written comments to the Division of Professions and Occupations
• Attend hearings: Public rulemaking hearings will be posted at dpo.colorado.gov/Accountancy_Program_Info
• Follow progress: Visit the COCPA Licensure Pathways page for ongoing updates and key milestones

Read the official press release from the Governor’s Office: https://governorsoffice.colorado.gov/governor/news/governor-polis-signs-bills-law-58

Supporting Advocacy That Moves the Profession Forward. Progress like SB26-076 is made possible through ongoing advocacy and strong relationships with policymakers. The CPA-PAC supports legislative candidates who understand the profession’s priorities and helps ensure the CPA voice is represented. Learn more about CPA-PAC & help make a difference by donating →