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 Colorado Rules and Regulations (CR&R) within six months before or after that issuance. The COCPA'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 are required to take the Colorado Rules and Regulations (CR&R) course within six months of that first certificate. If you took the course within six months prior to receiving your license, that is fine. If not, please see the orange box in the top right to search for our upcoming or self-study CR&R course options.
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 Colorado Rules and Regulations (CR&R), for your subsequent license renewals.
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 Colorado Rules and Regulations (CR&R) within two years immediately preceding the application date.