Colo. Rev. Stat. § 12-100-108

Current through 11/5/2024 election

Section 12-100-108 - Educational and experience requirements - rules

(1) On and after July 1, 2015, a person meets the educational and experience requirements necessary to be issued a certificate of certified public accountant if the applicant:

(a)

(I) Has a baccalaureate or higher degree conferred by an accredited college or university with an accounting program approved by the board or has a baccalaureate with a nonaccounting concentration supplemented by what the board determines to be the equivalent of an accounting concentration, including related courses in other areas of business administration; and

(II) Has completed at least one hundred fifty semester hours of college education approved by the board;

(b) Has successfully completed a course of study concerning the subject of professional ethics approved by the board and passed a written examination concerning the subject prepared and given by educational institutions or professional organizations deemed qualified by the board to administer the examination; and

(c) Has one year's experience that:

(I) Meets the requirements set by the board by rule;

(II) Is in any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills, which may be gained through employment in government, industry, academia, or public practice; and

(III) Is verified by an actively licensed certified public accountant who meets the requirements set by the board by rule.

C.R.S. § 12-100-108

Renumbered from C.R.S. § 12-2-109 and amended by 2019 Ch. 136, § 1, eff. 10/1/2019.

L. 59: p. 130, § 6. CRS 53: § 2-2-6. C.R.S. 1963: § 2-1-6. L. 67: p. 962, § 2. L. 70: p. 90, § 1. L. 77: Entire section R&RE, p. 598, § 5, effective July 1. L. 81: (1)(c) amended, p. 659, § 3, effective July 1. L. 2010: IP(1)(a), (1)(a)(II), (1)(b), and (1)(c) amended and (2) and (3) added, (HB 10 -1236), ch. 146, p. 494, § 5, effective July 1. L. 2011: (1), IP(2), and (2)(a)(II) amended, (HB 11 -1015), ch. 2, p. 2, § 2, effective March 1.

This section is similar to former § 12-2-109 as it existed prior to 2019.