Colorado State Board of Accountancy · DORA · 3 CCR 705-1
Colorado CPAs must complete 80 hours of continuing professional education during each two-year reporting period, which runs January 1 of an even-numbered year through December 31 of an odd-numbered year. At least 4 of those hours must be ethics, of which no more than 2 may be Colorado Rules and Regulations (CR&R). There are no other subject-area requirements.
Colorado accrues CPE by quarter: a certificate holder earns 10 hours of obligation for every full calendar quarter the certificate is active during the reporting period. A full two-year period equates to 80 hours, and a partial period is prorated accordingly.
One square equals one CPE hour in the two-year reporting period.
| Total CPE hours | 80 hours per two-year reporting period |
|---|---|
| Accrual rate | 10 hours for every full calendar quarter the certificate is active during the reporting period |
| Reporting period | January 1 of an even-numbered year through December 31 of an odd-numbered year |
| CPE completion deadline | December 31 of each odd-numbered year |
| License renewal | November 30 of odd-numbered years |
| Ethics requirement | 4 hours of ethics per reporting period. Regulatory ethics, behavioral ethics, or a combination all qualify. |
| CR&R | No more than 2 of the 4 ethics hours may be Colorado Rules and Regulations. CR&R hours beyond 2 are counted as Specialized Knowledge and Applications instead. |
| Initial CR&R | New certificate holders must complete 2 hours of CR&R within 6 months of receiving the initial certificate. That course may also be used for renewal reporting purposes. |
| Subject minimums | None beyond ethics |
| Personal development cap | 20% of total hours, or 16 hours |
| Self-study | All hours may be completed through self-study from NASBA-approved providers |
| Board pre-approval | Colorado does not pre-approve programs or sponsors and has no sponsorship agreements. It accepts courses from NASBA sponsors following AICPA/NASBA CPE standards. |
| Audit | Audits of compliance are conducted after each renewal reporting period |
| Record retention | Typically five years following the reporting period |
Taking a four-hour CR&R course and expecting all four hours to count as ethics. Only 2 CR&R hours may be applied to the ethics requirement. Compliant CR&R hours beyond 2 are reclassified as Specialized Knowledge and Applications — they still count toward the 80-hour total, but they leave you 2 ethics hours short.
Covers the four-hour Colorado ethics requirement, including the two-hour Colorado Rules and Regulations component. CR&R materials must cover all provisions of the current Colorado Revised Statutes, Board Rules, and Board Policies and comply with the Board's CR&R Content Outline.
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Colorado does not pre-approve programs or sponsors and has no sponsorship agreements
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Colorado puts the renewal deadline a month before the CPE deadline, which is unusual and worth planning around.
The current reporting period runs January 1, 2026 through December 31, 2027.
Obligation accrues for every full calendar quarter the certificate is active, though the hours themselves may be completed at any time during the period.
Two hours of CR&R within six months of receiving the initial certificate. This can also be reported toward the renewal requirement.
Renewal falls a month before the CPE deadline, so plan to be complete by late November rather than late December.
Audits of compliance are conducted after each renewal reporting period.
Colorado is specific about CR&R content, and the Board can deny a course that does not comply.
Colorado CPAs need 80 hours of CPE during each two-year reporting period, accruing at 10 hours for every full calendar quarter the certificate is active.
At least 4 of the 80 hours must be ethics. There are no other subject-area requirements.
The Colorado reporting period is a two-year window running from January 1 of an even-numbered year through December 31 of an odd-numbered year.
The current period runs January 1, 2026 through December 31, 2027, with CPE due by December 31, 2027.
Colorado CPA certificates renew by November 30 of odd-numbered years, one month before the December 31 CPE deadline.
This ordering is unusual — most states put renewal after the education deadline — so treat late November as your effective completion date.
CPAs accrue 10 hours of CPE obligation for every full calendar quarter their certificate is active during the reporting period.
A full eight-quarter reporting period equates to 80 hours. Although hours accrue each quarter, they may be completed at any time during the period. A CPA certified partway through a period owes a prorated amount.
Four hours of ethics CPE during each reporting period, which may be regulatory ethics, behavioral ethics, or a combination.
No more than 2 of those 4 hours may be Colorado Rules and Regulations.
CR&R is a course covering Colorado Revised Statutes and Colorado State Board of Accountancy Rules and Regulations, which must review and encourage compliance with them.
New certificate holders must complete at least 2 hours of CR&R within six months of receiving their initial certificate. After that, CR&R is optional each period, though up to 2 hours count toward ethics.
Compliant CR&R hours in excess of 2 are not considered CR&R or ethics CPE by the Board.
The excess hours count instead as Specialized Knowledge and Applications, as defined in the NASBA Fields of Study. They still count toward the 80-hour total but not toward the ethics requirement.
All provisions of the current Colorado Revised Statutes, Board Rules, and Board Policies, in compliance with the Board's CR&R Content Outline.
Course materials or certificates must include the date on which the current version was last updated. The Board can deny a CR&R course that does not comply, and it is the licensee's responsibility to ensure the course meets requirements.
No. Beyond the ethics requirement, the Colorado State Board has no specific subject-area requirements.
NASBA-approved fields of study are accepted. Personal development is capped at 20% of total hours, or 16 hours.
No. Colorado does not pre-approve continuing education programs or sponsors and does not have sponsorship agreements.
The Board accepts courses from NASBA sponsors, and all courses must follow AICPA and NASBA CPE standards.
Yes. All CPE hours may be completed through self-study, provided the courses come from NASBA-approved providers.
Learning activities that do not maintain or improve professional competence as a CPA will not count for credit regardless of format.
Newly licensed CPAs accrue 10 hours for every full active quarter during the reporting period in which they are licensed, plus the 2-hour CR&R course within six months of certification.
The CR&R course completed for that initial requirement can also be used for renewal reporting purposes.
Typically five years following the reporting period, since audits of compliance are conducted after each renewal reporting period.
Retain certificates of completion and records showing the course title, provider, date, and hours. Failure to comply may result in penalties, license delinquency, or disciplinary action.
| Agency | Colorado State Board of Accountancy, Division of Professions and Occupations, DORA |
|---|---|
| Address | 1560 Broadway, Suite 1350, Denver, CO 80202 |
| Phone | (303) 894-7800 |
| Website | dpo.colorado.gov/Accountancy |
| CPE guidance | Colorado Accountancy CPE |
| State society | COCPA — ethics requirements |
This page summarizes Colorado CPE rules for general informational purposes and is reviewed against the Colorado State Board of Accountancy's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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