Colorado CPA Requirements (2026): Exam and License

Colorado exam entry requires a qualifying bachelor’s degree and 120 credits, with 27 accounting and 21 business credits under NASBA’s detailed subject rules.

• At least 21 accounting credits must be above introductory level; the accounting requirement includes three credits covering U.S. generally accepted auditing standards.
• Licensing education and ethics conditions are separate from permission to sit.

Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.

Colorado’s current licensing instructions retain the existing education route. SB 26-076 introduces additional degree and experience combinations beginning January 1, 2027.

• The new path start is January 1, not the act’s earlier general effective date.
• Use the licensing instructions for ethics, documentation, and course details; the enacted pathway outline alone does not prove a particular course or work period qualifies.

Separate the exam study schedule from the January 2027 license-path start and from the time needed to collect qualifying experience.

1. May 4, 2026

   Effective

   SB 26-076 signed

   The enacted legislation sets a later start for the new education and experience options.

   Enacted bill and history

2. January 1, 2027

   Enacted

   New licensing options begin

   Bachelor’s/two-year, bachelor’s-plus-30/one-year, and post-bachelor’s/one-year combinations become the relevant framework, subject to implementing requirements.

   Enacted bill and history

Illustrative candidate scenario, not an eligibility determination.

1. 1

   Confirm the application owner

   Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.

2. 2

   Prepare the education record

   Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.

3. 3

   Apply for a section you can prepare for

   After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.

4. 4

   Use the Notice to Schedule

   Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.

5. 5

   Complete the exam and license file

   Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.

This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.

These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.

Core research date: 2026-09-15. Licensing review date: 2026-09-15. Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.