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Colorado: CPA ethics CPE requirement
Colorado State Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
| Ethics required | 4 hours every 2 year(s) |
|---|---|
| Cycle notes | Rule 6.7(C)(2): 4 hours of Ethics, of which 2 hours may be in CR&R (Colorado Rules and Regulations). New certificate holders: 2 hours CR&R within 6 months of initial certification (6.7(A)). |
| Field of study accepted | Regulatory Ethics or Behavioral Ethics |
| Self-study permitted for ethics | Yes |
| Accepts National Registry sponsors | Yes |
| Board course approval required | No |
| Separate sponsor registration | No |
| Minimum passing score | 70% |
| Notes | Colorado does not pre-approve courses or providers; National Registry sponsors are accepted (NASBA summary rev. 6/1/2022; Rule 7.2 requires compliance with the Joint Standards). CR&R is optional (up to 2 of the 4 ethics hours) - a generic Registry ethics course satisfies all 4. Rule 7.2(B): for internet-based programs 75% of polling questions must be answered (group programs only). Rule 7.2(C): sponsor deemed compliant on self-study credit if pilot tested, word-count computed, or attested. |
| Sources | |
| Verified | 2026-09-09 (verified) |
Courses for Colorado
No course is available for this jurisdiction yet.