4 hours of ethics CPE, per 2-yr period, for CPAs licensed in Colorado.
| Ethics hours required | 4 |
|---|---|
| Reporting cycle | Per 2-yr period |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Four hours of ethics per period; up to two hours may be Colorado Rules and Regulations (CR&R).
Four hours of ethics in each reporting period, of which up to two hours may be in Colorado Rules and Regulations. The CR&R portion is permitted rather than required at renewal — a four-hour general ethics course satisfies the requirement.
No. The Board does not pre-approve CPE courses or providers and has no sponsorship agreements. Courses must comply with the joint AICPA and NASBA Statement on Standards for CPE Programs, and it is your responsibility to confirm a course meets them.
The reporting period is a two-year window from 1 January of an even-numbered year through 31 December of an odd-numbered year, with CPE due by 31 December of the odd year and renewal by 30 November. The current period runs 1 January 2026 to 31 December 2027.
You accrue 10 hours of CPE for every full calendar quarter your certificate is active during the reporting period. Separately, new certificate holders must complete a two-hour CR&R course within the six months immediately before or after the Board grants the initial certificate, and that course may also be reported toward renewal.
No. Excess credits cannot be carried into the next reporting cycle. Records should be retained for five years.
Colorado State Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.