Colorado CPA CPE Requirements: A Complete Guide

Colorado CPAs renewing an active license must complete continuing professional education (CPE) or continuing education (CE) that meets the requirements of the Colorado State Board of Accountancy under the Colorado Department of Regulatory Agencies (DORA). Continuing education is a required component of maintaining an active CPA license in Colorado and is designed to ensure licensees remain current with professional standards, technical competence, and ethical responsibilities.

Colorado’s CPE requirements are tied to a biennial reporting period, with specific subject-matter minimums and limitations that differ from many other states.

This page provides general educational information to help CPAs understand how Colorado determines CPA CPE requirements for license renewal, including how self-study and audio-based education fit within the Board’s regulatory framework.

Colorado CPA CPE Requirements at a Glance

All Colorado CPAs renewing an active license must complete 80 hours of continuing professional education during each two-year reporting period that runs from January 1 of an even-numbered year through December 31 of the next odd-numbered year.

The chart below summarizes the core CPE requirements every Colorado CPA should know:

License Expiration Date & CPE Reporting Period

Colorado uses a fixed two-year reporting period tied to license renewal:

• The reporting period runs from January 1 of an even-numbered year through December 31 of the following odd-numbered year.
  
• All required CPE hours must be completed by December 31 of the odd-numbered renewal year.
• CPA licenses expire on November 30 of odd-numbered years.

Colorado CPA Continuing Education Requirements for License Renewal

To renew an active CPA license in Colorado, licensees must complete the following during each biennial reporting period:

• 80 total CPE hours
  
• At least 4 hours of ethics education
  

CPE hours completed in excess of these requirements may not be carried forward to a future reporting period.

Annual Minimum CPE Requirements

Colorado’s rules do not explicitly impose an annual minimum CPE requirement within the two-year reporting period, but rather a total hour requirement over the reporting period. Licensees accrue required CPE based on calendar quarters active during the cycle.

Subject-Matter CPE Requirements

Colorado’s CPE framework includes subject-matter expectations and limitations designed to support professional competence:

Ethics CPE

Colorado requires a minimum of 4 hours of ethics CPE during each reporting period. At least 2 of those hours may be in Colorado Rules & Regulations (CR&R) ethics course, which must address current Colorado Revised Statutes and Board rules.

Ethics and CR&R content count toward the total 80-hour requirement, and ethics topics should align with professional conduct and ethical responsibilities.

Personal Development Cap

No more than 20% (16 hours) of the total required hours of CPE may be in personal development subject areas, as defined by the NASBA CPE Fields of Study.

First Renewal / New Licensees

For newly licensed CPAs, CPE requirements for license renewal typically begin with the reporting period that includes the first full calendar year after initial licensure. If a CPA receives a license during a reporting period, required CPE hours accrue based on full calendar quarters of active status during that period.

Because individual circumstances may vary, new licensees should confirm their initial CPE obligations directly with the Colorado State Board of Accountancy.

Colorado CPA CPE Courses: What to Know

Colorado permits continuing education to be completed in multiple formats, provided the education meets Board standards for content, participation, and documentation.

Self-Study & Flexible Formats

Self-study, on-demand courses — including audio-based formats — are generally acceptable provided they meet the NASBA/AICPA Standards and support professional competence. There is no limit on the number of online or self-study hours that may be completed, aside from the personal development and teaching/publishing caps.

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
  

CPE Providers and Colorado CPA Compliance

Colorado does not pre-approve CPE courses or providers. If both the licensee and the CPE provider comply with the joint NASBA/AICPA Standards, the continuing education will be accepted as meeting the Colorado State Board of Accountancy’s CPE requirements. Sponsors listed on the NASBA National Registry of CPE Sponsors are designed to comply with those standards.

Licensees should verify provider eligibility and course appropriateness before enrolling.

License Renewal, Audits, and Enforcement

The Colorado State Board of Accountancy is the sole authority on CPA license renewal and CPE compliance in Colorado.

Licensees must retain documentation supporting completed CPE, typically certificates of completion and records showing the course title, provider, date, and hours for at least five years following the reporting period.

Failure to comply with CPE requirements may result in penalties, license delinquency, or disciplinary action.