Colorado CPA Ethics Information

What Ethics Courses do I Need to Take in Colorado?

Deciphering your ethics requirements can pose quite a challenge. To help you determine which ethics courses are available to you or which one you need to take, select one of the following scenarios:

Scenario 1: "I have just passed all four parts of the CPA Uniform Exam."

You must complete the AICPA Professional Ethics Exam (PE) prior to receiving your Colorado CPA certificate.

Remember, after the State Board of Accountancy issues you an active certificate, you will be required to take an ethics course that includes CR&R within six months before or after that issuance. The CSCPA's Colorado State Board of Accountancy Statutes, Rules, and Regulations course meets this requirement.

Scenario 2: "I am newly certified/licensed CPA."

After the State Board of Accountancy issues you an active certificate, you will be required to complete 10 hours of CPE during each full quarter remaining in the reporting period, of which no more than 20 percent shall be in Personal Development, as defined by the Fields of Study. At least two hours of CPE must be in Ethics, which may be satisfied by CR&R if taken within six months of the date the Board grants an initial certificate.

Scenario 3: "I have been certified/licensed by the Colorado State Board of Accountancy for more than one renewal period."

Once you have completed your ethics requirement for your first license renewal, you must take four hours of ethics, of which up to two hours may be in CR&R, for your subsequent license renewals.

You should complete an online, self-study CR&R course or take an ethics course by clicking here and choosing ethics from the Field of Study drop down box, then clicking the search button.

Scenario 4: "I am a licensed CPA in another state and want to obtain a Colorado certificate."

You must complete and pass the AICPA Professional Ethics Exam (PE) and two hours of CR&R within two years immediately preceding the application date. After the State Board of Accountancy issues you an active certificate, you will be required to complete 10 hours of CPE during each full quarter remaining in the reporting period, of which no more than 20 percent shall be in Personal Development, as defined by the Fields of Study. At least two hours of CPE must be in Ethics, which may be satisfied by CR&R if taken within six months of the date the Board grants an initial certificate. 

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