STATE REFERENCE · CPA FIRM & CPE
Colorado: CPE, firm permit and peer review rules for CPAs.
In Colorado, CPE: 80 hours per two-year reporting period running January 1 of an even-numbered year through December 31 of an odd-numbered year… Firm permit: Firm registration with the Board is required for a partnership, professional corporation or limited liability company practising public accounting as CPAs in Colorado. Peer review: Required of firms and certificate holders issuing attest or compilation reports, at least once every three years, attested at renewal. Verified 2026-10-14; cites: C.R.S. §§ 12-100-112, 12-100-114, 12-100-115, 12-100-116, and others.
This page lists what the Colorado board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.
It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.
Colorado, field by field.
- Board of accountancy
- Colorado State Board of Accountancy (Division of Professions and Occupations, Department of Regulatory Agencies)
- CPE hours & reporting period
- 80 hours per two-year reporting period running January 1 of an even-numbered year through December 31 of an odd-numbered year, accrued at 10 hours per full calendar quarter of active status. Board CPE page: "CPA's accrue 10 hours of CPE for every full calendar quarter their certificate is active during the Board's reporting period. The reporting period is a two-year window from January 1 of an even-numbered year through December 31 of an odd-numbered year. A full reporting period equates to 80 hours of CPE." and "The due date to complete the required CPE hours is every December 31 in odd years. The current reporting period runs from January 1, 2026 through December 31, 2027." 3 CCR 705-1 Rule 1.9(G)(2): "A certificate holder, including the holder of an initial certificate, must complete ten hours of CPE for each full quarter in which the certificate holder is actively licensed during a CPE reporting period." No more than twenty percent of CPE in Personal Development and no more than fifty percent in any combination of teaching or publishing an article or book (Rule 1.9(G)(2)(a), (c)); Rule 1.10 (Continuing Professional Education) sets the standards, subject matter and documentation rules and refers back to Rule 1.9(G)(2) for the hour requirements. C.R.S. § 12-100-115(2)(a): the board "shall not require continuing education of more than eighty hours every two years." No annual minimum is stated; hours accrue by quarter and "may be completed at any time during the reporting period" (Board CPE page). A nonresident certificate holder may attest to compliance with the CPE rules of the state of the holder's principal place of business (C.R.S. § 12-100-115(1)(b)).
- Ethics CPE requirement
- 4 hours per reporting period in ethics, of which up to 2 hours may be Colorado Rules and Regulations (CR&R). Rule 1.9(G)(2)(b): "Four hours of CPE must be in Ethics, of which two hours may be in CR&R." A state-specific course is required once after initial certification: Rule 1.8(B)(2): "The applicant must complete two hours of CR&R within six months after the date the Board grants the initial certificate." Board CPE page: "CPA's certified in Colorado are required to complete at least 2 hours of CR&R within 6 months of receiving their initial certificate. After completing this initial requirement, you are not required to take CPE courses in CR&R during each reporting period"; CR&R hours granted in excess of two count as Specialized Knowledge, not Ethics (Rule 1.10(C)(3)).
- CPA firm permit / registration
- Firm registration with the Board is required for a partnership, professional corporation or limited liability company practising public accounting as CPAs in Colorado; registrations expire August 31 every three years. C.R.S. § 12-100-114(1): "Except as provided in section 12-100-117 (2), a partnership, professional corporation, or limited liability company engaged in this state in the practice of public accounting as certified public accountants shall register with the board" and must meet ownership requirements including that "A simple majority of the ownership ... shall be licensed certified public accountants in good standing in this state or another state" (§ 12-100-114(1)(b)); each firm registration is subject to the renewal, expiration, reinstatement and delinquency fee provisions of § 12-20-202 (§ 12-100-114(3)). Rule 1.15(A)(3): "a firm, including a firm consisting of a sole owner, shall not hold out or engage in this state in activities for which a valid registration is required under section 12-100-116(1), C.R.S., until its application for registration has been approved by the Board." DPO Applications page: "All Public Accounting Firms (FRM) Registrations expire on August 31, every three years." DPO Accountancy home page (read 2026-10-14): "Public Accounting Firm Renewal is now open. Licenses expire on 08/31/2026 and can be renewed through 10/31/2026." A sixty-day grace period with a late fee applies to firm renewals (Rule 1.15(D)(2)(b)). Firms registered in another state practising under the practice privilege are not required to register (§ 12-100-117(2)(a)(II); Rule 1.14(B)(2)). Initial firm registrations are processed through NASBA's CPA Examination Services (DPO Applications page).
- Peer review requirement
- Required of firms and certificate holders issuing attest or compilation reports, at least once every three years, attested at renewal. C.R.S. § 12-100-114(7): "The board shall not renew the registration of a firm that issues attest or compilation reports unless the registered partnership, professional corporation, or limited liability company has undergone a peer review conducted according to rules promulgated by the board that meet the standards for performing and reporting on a peer review of the American Institute of Certified Public Accountants or an equivalent standard." Rule 1.11(A): "the Board requires all certificate holders and registrants issuing attest and/or compilation reports to be enrolled in and undergo peer review at least once every three years." Registrants and certificate holders that do not issue attest or compilation reports are exempt, as is a certificate holder practising within a registered firm (Rule 1.11(B)). Board Peer Review page: "During renewal, CPA firms are required to provide an affirmative attestation that the firm is either subject to peer review or exempt from peer review" and "you are not required to submit copies of any peer review related documents unless the Colorado State Board of Accountancy specifically requests them"; the Colorado Society of CPAs is the sponsoring organization.
- Licence renewal cycle
- Biennial; CPA certificates expire November 30 of odd-numbered years. DPO Applications page: "All Certified Public Accountant (CPA) Certificates expire on November 30 of odd-numbered years." and "All new applicants who are issued a license within 120 days of the upcoming renewal expiration date will be issued a license with the next expiration date." Rule 1.9(J)(1): a certificate not renewed by the expiration date expires, with "a sixty-day 'grace period' from the expiration date within which the certificate may be renewed, subject to a late fee." As a condition of renewal certificate holders attest to CPE compliance (Rule 1.9(G)(3)) and, if they issue attest or compilation reports, to peer review (Rule 1.9(G)(4)).
- Mobility / practice privilege
- Yes, without notice or other submission. C.R.S. § 12-100-117(2)(a)(I): "Nothing in this article 100 prohibits a certified public accountant whose principal place of business is located in another state or jurisdiction of the United States from practicing in this state on professional business, as defined by rules promulgated by the board." Rule 1.14(A): a qualifying licensee "shall be deemed to have all the privileges of a certificate holder or registrant without the need to obtain a Colorado certificate or firm registration. No notice or other submission shall be required of any such licensee." Rule 1.14(B)(1): qualification requires a principal place of business outside Colorado and an active certificate or license from a state verified by NASBA's national qualification appraisal service as substantially equivalent to the UAA, or individual verification. § 12-100-117(2)(c): the CPA and the employing firm consent to Board jurisdiction, agree to cease practising if the home-state credential becomes invalid, and appoint the home-state board as agent for service. Firm practice privilege: § 12-100-117(2)(a)(II) and Rule 1.14(B)(2).
Download Colorado's row (CSV) · all 51 states (CSV) · CC BY 4.0, attribute Vertical OS and link to this page.
Where this comes from.
Cited. C.R.S. §§ 12-100-112, 12-100-114, 12-100-115, 12-100-116, 12-100-117 (read in the Board's posted Colorado Revised Statutes 2025 uncertified printout); 3 CCR 705-1 Rules 1.8(B)(2), 1.9(G), 1.9(J), 1.10, 1.11, 1.14, 1.15 (version effective 12/15/2024, Colorado Secretary of State)
Status. Verified — cited, last verified 2026-10-14. Start with the board link — it is the primary source. The CPE and firm-permit rows are the two that carry a penalty when missed, so read both against the cited rule before the next renewal. The verification status says how much of the row was read at the source.
What to confirm.
Re-check the CPE, Ethics (CR&R), Licence Renewal and Mobility fields after October 21, 2026: the Board posted a Permanent Rulemaking Hearing for that date at 9:00 A.M. on revisions to Rules 1.4, 1.5, 1.6, 1.7, 1.8, 1.9 and 1.14 (Practice Privilege/Mobility) to implement Colorado Senate Bill 26-076 and to correct incorporation-by-reference provisions (DPO Accountancy home page, read 2026-10-14). The rule text read is the version effective 12/15/2024 (Colorado Secretary of State, 3 CCR 705-1; no pending rulemaking listed on the Secretary of State page). The DPO home page still states the current reporting period as January 1, 2024 through December 31, 2025 while the CPE page states January 1, 2026 through December 31, 2027. The Board's peer review page cites the peer review rule as Chapter 1.8 while the 12/15/2024 rules number it 1.11. The Practice Act was read from the Board's posted uncertified printout of Colorado Revised Statutes 2025 (Google Drive file linked from the Board's Laws page). DPO pages returned HTTP 403 to WebFetch and were read via curl.
Colorado, answered from the row.
How many CPE hours does Colorado require, and over what period?
80 hours per two-year reporting period running January 1 of an even-numbered year through December 31 of an odd-numbered year, accrued at 10 hours per full calendar quarter of active status. Board CPE page: "CPA's accrue 10 hours of CPE for every full calendar quarter their certificate is active during the Board's reporting period. The reporting period is a two-year window from January 1 of an even-numbered year through December 31 of an odd-numbered year. A full reporting period equates to 80 hours of CPE." and "The due date to complete the required CPE hours is every December 31 in odd years. The current reporting period runs from January 1, 2026 through December 31, 2027." 3 CCR 705-1 Rule 1.9(G)(2): "A certificate holder, including the holder of an initial certificate, must complete ten hours of CPE for each full quarter in which the certificate holder is actively licensed during a CPE reporting period." No more than twenty percent of CPE in Personal Development and no more than fifty percent in any combination of teaching or publishing an article or book (Rule 1.9(G)(2)(a), (c)); Rule 1.10 (Continuing Professional Education) sets the standards, subject matter and documentation rules and refers back to Rule 1.9(G)(2) for the hour requirements. C.R.S. § 12-100-115(2)(a): the board "shall not require continuing education of more than eighty hours every two years." No annual minimum is stated; hours accrue by quarter and "may be completed at any time during the reporting period" (Board CPE page). A nonresident certificate holder may attest to compliance with the CPE rules of the state of the holder's principal place of business (C.R.S. § 12-100-115(1)(b)).
Does Colorado require ethics CPE?
4 hours per reporting period in ethics, of which up to 2 hours may be Colorado Rules and Regulations (CR&R). Rule 1.9(G)(2)(b): "Four hours of CPE must be in Ethics, of which two hours may be in CR&R." A state-specific course is required once after initial certification: Rule 1.8(B)(2): "The applicant must complete two hours of CR&R within six months after the date the Board grants the initial certificate." Board CPE page: "CPA's certified in Colorado are required to complete at least 2 hours of CR&R within 6 months of receiving their initial certificate. After completing this initial requirement, you are not required to take CPE courses in CR&R during each reporting period"; CR&R hours granted in excess of two count as Specialized Knowledge, not Ethics (Rule 1.10(C)(3)).
Does Colorado require a CPA firm permit or registration?
Firm registration with the Board is required for a partnership, professional corporation or limited liability company practising public accounting as CPAs in Colorado; registrations expire August 31 every three years. C.R.S. § 12-100-114(1): "Except as provided in section 12-100-117 (2), a partnership, professional corporation, or limited liability company engaged in this state in the practice of public accounting as certified public accountants shall register with the board" and must meet ownership requirements including that "A simple majority of the ownership ... shall be licensed certified public accountants in good standing in this state or another state" (§ 12-100-114(1)(b)); each firm registration is subject to the renewal, expiration, reinstatement and delinquency fee provisions of § 12-20-202 (§ 12-100-114(3)). Rule 1.15(A)(3): "a firm, including a firm consisting of a sole owner, shall not hold out or engage in this state in activities for which a valid registration is required under section 12-100-116(1), C.R.S., until its application for registration has been approved by the Board." DPO Applications page: "All Public Accounting Firms (FRM) Registrations expire on August 31, every three years." DPO Accountancy home page (read 2026-10-14): "Public Accounting Firm Renewal is now open. Licenses expire on 08/31/2026 and can be renewed through 10/31/2026." A sixty-day grace period with a late fee applies to firm renewals (Rule 1.15(D)(2)(b)). Firms registered in another state practising under the practice privilege are not required to register (§ 12-100-117(2)(a)(II); Rule 1.14(B)(2)). Initial firm registrations are processed through NASBA's CPA Examination Services (DPO Applications page).
Is peer review required for CPA firms in Colorado?
Required of firms and certificate holders issuing attest or compilation reports, at least once every three years, attested at renewal. C.R.S. § 12-100-114(7): "The board shall not renew the registration of a firm that issues attest or compilation reports unless the registered partnership, professional corporation, or limited liability company has undergone a peer review conducted according to rules promulgated by the board that meet the standards for performing and reporting on a peer review of the American Institute of Certified Public Accountants or an equivalent standard." Rule 1.11(A): "the Board requires all certificate holders and registrants issuing attest and/or compilation reports to be enrolled in and undergo peer review at least once every three years." Registrants and certificate holders that do not issue attest or compilation reports are exempt, as is a certificate holder practising within a registered firm (Rule 1.11(B)). Board Peer Review page: "During renewal, CPA firms are required to provide an affirmative attestation that the firm is either subject to peer review or exempt from peer review" and "you are not required to submit copies of any peer review related documents unless the Colorado State Board of Accountancy specifically requests them"; the Colorado Society of CPAs is the sponsoring organization.
How often is a CPA licence renewed in Colorado?
Biennial; CPA certificates expire November 30 of odd-numbered years. DPO Applications page: "All Certified Public Accountant (CPA) Certificates expire on November 30 of odd-numbered years." and "All new applicants who are issued a license within 120 days of the upcoming renewal expiration date will be issued a license with the next expiration date." Rule 1.9(J)(1): a certificate not renewed by the expiration date expires, with "a sixty-day 'grace period' from the expiration date within which the certificate may be renewed, subject to a late fee." As a condition of renewal certificate holders attest to CPE compliance (Rule 1.9(G)(3)) and, if they issue attest or compilation reports, to peer review (Rule 1.9(G)(4)).
Can an out-of-state CPA practise in Colorado without a licence?
Yes, without notice or other submission. C.R.S. § 12-100-117(2)(a)(I): "Nothing in this article 100 prohibits a certified public accountant whose principal place of business is located in another state or jurisdiction of the United States from practicing in this state on professional business, as defined by rules promulgated by the board." Rule 1.14(A): a qualifying licensee "shall be deemed to have all the privileges of a certificate holder or registrant without the need to obtain a Colorado certificate or firm registration. No notice or other submission shall be required of any such licensee." Rule 1.14(B)(1): qualification requires a principal place of business outside Colorado and an active certificate or license from a state verified by NASBA's national qualification appraisal service as substantially equivalent to the UAA, or individual verification. § 12-100-117(2)(c): the CPA and the employing firm consent to Board jurisdiction, agree to cease practising if the home-state credential becomes invalid, and appoint the home-state board as agent for service. Firm practice privilege: § 12-100-117(2)(a)(II) and Rule 1.14(B)(2).
Not legal or licensing advice. Every row is a dated snapshot of published sources; boards change CPE rules, reporting periods and firm-permit requirements. Confirm every entry with the named board before relying on it.
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