Colorado CPA CPE Requirements: Renewal Guide
Colorado CPAs need 80 hours of CPE every two-year reporting period, including 4 hours of ethics. The current period runs January 1, 2026 through December 31, 2027, and all your hours are due by December 31, 2027. Up to 2 of your ethics hours can come from a Colorado Rules and Regulations (CR&R) course. Here's how the rest works, in plain English.
Colorado CPE requirements at a glance
| Requirement | Details | Frequency |
| Total CPE Hours Required | 80 hours of acceptable CPE | Every 2 years |
| Ethics CPE | 4 hours | Every 2 years |
| Colorado Rules & Regulations (CR&R) | Up to 2 hours may count toward ethics | Every 2 years |
| Initial Colorado Rules & Regulations (CR&R) | At least 2 hours | Once, within 6 months of initial certification |
| Carry Over | Not Allowed |
When is Colorado CPE due?
Colorado runs on a fixed two-year reporting period, from January 1 of an even-numbered year through December 31 of the next odd-numbered year. The current period is January 1, 2026 through December 31, 2027. You can complete your hours any time in that window, as long as they're done by December 31, 2027.
Your license renews separately. NASBA's Colorado summary lists November 30 of odd-numbered years as the renewal date, which puts the next renewal at November 30, 2027. Confirm yours in DPO Online Services. That's a month before the CPE deadline, so the easiest plan is to finish your hours before you renew.
Is there an annual minimum in Colorado?
No. Colorado only looks at your total for the two-year period.
How many ethics hours do Colorado CPAs need?
Four hours of ethics every reporting period. They count toward your 80.
What is the CR&R requirement?
CR&R is Colorado's own rules-and-regulations ethics course. It covers the current Colorado Revised Statutes, Board Rules, and Board Policies. There are two separate rules:
- When you're first certified: you must complete at least 2 hours of CR&R within 6 months of receiving your initial Colorado certificate.
- After that: CR&R is optional. In each reporting period, up to 2 CR&R hours can count toward your 4 ethics hours.
Any CR&R beyond 2 hours doesn't count as ethics. The Board treats the extra hours as Specialized Knowledge and Applications instead.
The Board doesn't pre-approve CR&R courses, but a compliant course has to cover the current statutes, rules, and policies and follow the Board's CR&R content outline. Your course materials and certificate should show the date the course was last updated, so check before you enroll.
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What do new Colorado CPAs need?
Your CPE starts accruing as soon as you're certified: 10 hours for every full calendar quarter your certificate is active during the reporting period. Example: if you're certified in May 2026, your first full quarter starts July 1, so you'd owe 60 hours (six quarters) by December 31, 2027.
You also need your initial 2 hours of CR&R within 6 months of certification.
How much personal development can I count?
Up to 20% of your CPE, which is 16 hours of a full 80-hour period. Behavioral ethics doesn't count as personal development.
Can I do my Colorado CPE through self-study?
Yes. Colorado doesn't limit online or self-study hours, as long as the course meets the NASBA/AICPA Statement on Standards for CPE Programs. Online courses with polling questions require you to answer at least 75% of them.
The main caps are the 20% personal development limit and the 50% limit on publishing, teaching, and panels combined.
Audio-Based Self-Study and LumiQ
LumiQ provides CPE credits in an audio-based self-study continuing professional education format designed to support accessible, on-demand learning.
While LumiQ is often described as a “CPE podcast,” its episodes are structured educational programs intended to fit within Colorado’s continuing education framework when offered through a qualifying provider. Colorado does not pre-approve providers, and licensees are responsible for ensuring that completed courses comply with Board requirements.
LumiQ does not determine a licensee’s individual Colorado CPA CPE requirements and does not provide legal, regulatory, or compliance advice. CPAs remain responsible for:
- Determining which CPE requirements apply to their license status and renewal cycle
- Confirming that completed courses qualify as acceptable CPE under Colorado Board rules
- Ensuring that applicable subject-matter requirements (such as ethics and professional competence) are satisfied
- Maintaining required documentation in the event of a Board audit
Does my CPE provider need to be approved?
No. The Board doesn't pre-approve CPE courses or providers. Your CPE counts if the course meets the NASBA/AICPA Standards, and it's up to you to confirm that. Sponsors on NASBA's National Registry of CPE Sponsors are a good place to start.
How do I report CPE and how long do I keep records?
Don't send documentation to the Board unless they ask for it. The Board audits compliance after each reporting period, so keep your CPE records for at least five years.
Can extra CPE hours carry over?
DPO's guidance doesn't provide for carrying hours over. Your 80 hours have to be completed during the reporting period, by December 31 of the odd-numbered year.
What if my license is inactive, retired, or expired?
Changing your status doesn't erase CPE you already accrued. If you owed hours before switching to inactive, retired, or expired, you still have to complete them. Skipping them can lead to discipline, up to revocation.
Can I get an exemption?
The Board can approve exemptions for emergencies, CPAs not in public practice, nonresidents, and military service. You have to request one by emailing the Board before you renew. Exemptions aren't automatic.
I work outside Colorado. What applies to me?
According to NASBA's Colorado summary, if your principal place of business is in another state, you can show CPE compliance at renewal by certifying in writing that you met that state's CPE requirements.
Colorado State Board of Accountancy license renewal
The Colorado State Board of Accountancy, part of DORA's Division of Professions and Occupations, is the final authority on CPA renewal and CPE compliance. Check your renewal date and status in DPO Online Services
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Frequently asked questions
How many CPE hours do Colorado CPAs need?
80 hours every two-year reporting period.
What is the current Colorado CPE reporting period?
January 1, 2026 through December 31, 2027.
When is Colorado CPE due?
December 31 of the odd-numbered year. For this period, that's December 31, 2027.
When do Colorado CPA licenses renew?
NASBA's Colorado summary lists November 30 of odd-numbered years, so the next renewal would be November 30, 2027. Confirm your date in DPO Online Services.
Is there an annual minimum?
No. Only the two-year total counts.
How many ethics hours do I need?
Four hours every reporting period.
Do I have to take CR&R every period?
No. CR&R is required once, within 6 months of initial certification. After that, it's optional.
How many CR&R hours count toward ethics?
Up to 2 hours per period. Anything beyond 2 counts as Specialized Knowledge, not ethics.
Does the Board approve CR&R courses?
No. The Board doesn't pre-approve any courses, but a CR&R course has to cover the current statutes, rules, and policies.
Can all my CPE be self-study?
Yes. Colorado has no limit on online or self-study hours.
Can I earn Colorado CPE from podcasts?
Yes, if the podcast is a structured self-study course that meets the NASBA/AICPA Standards, with an assessment and a certificate. Listening to a regular podcast doesn't count. Watch the 20% cap if the episodes are personal development topics.
How do new CPAs calculate their hours?
10 hours for every full calendar quarter you're certified during the reporting period.
Can CPE carry over?
DPO's guidance doesn't provide for it. Hours must be completed within the reporting period.
How long do I keep records?
At least five years.
Does going inactive cancel CPE I owe?
No. Hours you accrued before changing status still have to be completed.
Sources
- Colorado DPO: Accountancy CPE
- Colorado DPO: Accountancy home
- Colorado Society of CPAs: Ethics Requirements & Courses
- NASBA: Colorado CPE Requirements
Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.
LumiQ Inc. Sponsor ID Numbers: NASBA (146039), New York (002996), Texas (010643)
LumiQ’s subject matter classifications are made in accordance with NASBA’s Fields of Study that qualify for Continuing Professional Education.
Each State Board of Accountancy retains final authority on the acceptance of individual episodes, credit hours, and the classification of fields of study for CPE purposes.
