Colorado CPA CPE Requirements 2026: 80 Hours, Ethics, CR&R & Renewal Guide

Q: What is the Colorado CR&R course?

CR&R stands for Colorado Rules and Regulations. It covers the Colorado Revised Statutes related to accountancy, the State Board's rules and policies, and applicable legislative changes. All new Colorado licensees must complete a CR&R course within 6 months of initial certification. Up to 2 CR&R hours may count toward the 4-hour ethics requirement per biennial period.

Q: Does Colorado have an annual CPE minimum?

No. Colorado does not require a minimum number of CPE hours per calendar year. All 80 hours simply need to be completed by the end of the biennial reporting period.

Colorado CPA CPE Requirements at a Glance: Colorado CPAs must complete 80 CPE hours every two years (biennial period: January 1 of even-numbered years through December 31 of odd-numbered years), accrued at 10 hours per active quarter. No annual minimum. Ethics: 4 hours per biennial period from a NASBA-registered provider; up to 2 of those hours may be CR&R (Colorado Rules & Regulations). New licensees must complete CR&R within 6 months of certification. Personal development hours capped at 16. Renewal: November 30 of odd-numbered years (next: November 30, 2027). Courses from NASBA-registered providers accepted; no state pre-approval required.

Quick-Reference

Last Updated: June 2026

Source: Colorado State Board of Accountancy (DORA)

Item	Requirement
Reporting Period	Biennial — January 1 of even-numbered year through December 31 of odd-numbered year
Current Period	January 1, 2026 – December 31, 2027
Total Hours Required	80 hours per biennial period (full active period)
Hour Accrual Rate	10 hours per full calendar quarter of active certification
Ethics Requirement	4 hours per biennial period
CR&R Limit Within Ethics	Maximum 2 of the 4 ethics hours may be CR&R
Personal Development Limit	Maximum 16 hours per biennial period
Provider Approval	NASBA-registered sponsors accepted; Colorado does not pre-approve courses
License Expiration	November 30 of odd-numbered years
Records Retention	5 years after the end of the reporting period
New Licensee CR&R Requirement	Must complete CR&R course within 6 months of initial certification

Overview
Total Hours & Reporting Period
Ethics & CR&R Requirement
Subject Area Limits
Approved Providers
License Renewal
New Licensees
Recordkeeping
Out-of-State CPAs
FAQ

Overview of Colorado CPA CPE Requirements

Colorado CPAs holding an active certification with the Department of Regulatory Agencies (DORA) are required to complete continuing professional education as a condition of license renewal. CPE requirements are set and enforced by the Colorado State Board of Accountancy and are structured around a biennial reporting cycle — a two-year window that runs from January 1 of an even-numbered year through December 31 of the following odd-numbered year.

Colorado’s approach to CPE has several features that distinguish it from other states. Rather than a fixed flat requirement, Colorado uses a quarterly accrual system — CPAs earn 10 required CPE hours for each full calendar quarter their certificate is active. A CPA who is active for the full two-year period accrues 80 hours of required CPE. Colorado also does not pre-approve individual CPE courses or providers, instead accepting courses from NASBA-registered sponsors that meet the AICPA/NASBA Standards for CPE Programs.

One of Colorado’s most distinctive requirements is the Colorado Rules and Regulations (CR&R) course — a mandatory ethics-adjacent course that all new licensees must complete within 6 months of certification. This page covers all current Colorado CPE requirements for active individual CPA certificate holders, updated for 2026.

How Many CPE Hours Do Colorado CPAs Need?

Colorado CPAs who hold an active certificate for the full biennial reporting period must complete 80 hours of CPE. However, Colorado does not simply assign a flat 80-hour requirement — it uses a quarterly accrual model.

The Quarterly Accrual System

Colorado CPAs accrue 10 required CPE hours for every full calendar quarter their certificate is active during the biennial reporting period. A full two-year period contains 8 calendar quarters, so a CPA who is fully active for the entire period accrues 80 hours of required CPE. CPAs whose certificates were inactive for one or more quarters during the period may have a lower requirement — the hours are prorated based on active quarters.

Importantly, while hours are accrued each quarter, they may be completed at any time during the reporting period. There is no annual minimum — you are not required to complete a set number of hours each calendar year, only by the end of the biennial period.

Current Reporting Period

The current CPE reporting period runs from January 1, 2026 through December 31, 2027. All required CPE for this period must be completed by December 31, 2027. License renewal applications are due by November 30, 2027.

The previous period (January 1, 2024 – December 31, 2025) has closed. CPAs who were audited for that period should have documentation readily available.

No Annual Minimum — But Plan Accordingly

Unlike Texas or Washington, Colorado does not impose a minimum number of CPE hours per calendar year. You can complete all 80 hours in the first year, spread them evenly at 40 per year, or complete them closer to the November 30 renewal deadline. That said, spreading your hours throughout the period reduces last-minute risk and makes audit documentation much more manageable.

Colorado CPA Ethics & CR&R Requirement

Colorado requires 4 hours of ethics CPE per biennial reporting period. Within those 4 hours, Colorado has specific rules about how the CR&R (Colorado Rules & Regulations) course interacts with the ethics requirement.

What Counts as Ethics CPE

Colorado accepts general ethics courses from NASBA-registered sponsors toward the 4-hour ethics requirement. These courses must address professional conduct, ethical responsibilities, and topics that maintain or improve professional competence as a CPA. Colorado does not require a state-specific ethics course — a NASBA-approved general ethics course satisfies the requirement.

What Is CR&R?

CR&R stands for Colorado Rules and Regulations. It is a course specifically covering the Colorado Revised Statutes as they pertain to accountancy, the Colorado State Board of Accountancy’s Rules and Policies, and any legislative changes affecting the accounting profession in Colorado. CR&R courses must follow the Board’s CR&R Content Outline and must include the date on which the current version was last updated.

How CR&R and Ethics Interact

CR&R hours can count toward the 4-hour ethics requirement, but no more than 2 of the 4 required ethics hours may be CR&R. This means:

You can take a 4-hour general ethics course and satisfy the full requirement
You can take a 2-hour CR&R course plus a 2-hour general ethics course
You cannot satisfy the full 4-hour ethics requirement with CR&R alone

CR&R hours completed in excess of 2 do not count as ethics CPE. Instead, they count as Specialized Knowledge and Applications CPE toward your overall 80-hour total.

LearnCPE offers a NASBA-registered 4-hour Colorado ethics course and a 2-hour CR&R course, both accepted for Colorado CPE renewal.

Get Your Colorado Ethics Course →

Colorado CPE Subject Area Limits

Colorado does not use a strict technical vs. non-technical split like Texas or Washington. Instead, Colorado accepts all NASBA fields of study for CPE credit, with one notable cap.

Personal Development — Maximum 16 Hours

No more than 16 hours per biennial period may come from personal development courses. Personal development includes topics such as time management, stress reduction, and other skills that do not directly relate to professional accounting competence. All other NASBA fields of study — accounting, auditing, tax, finance, business law, management, IT, communications, behavioral ethics, and others — are fully accepted without subject-area caps.

Courses That Do Not Qualify

Learning activities that do not maintain or improve professional competence as a CPA do not count for credit. This includes courses comparable to first- or second-semester principles of accounting or their equivalent — foundational courses that pre-date professional practice. Academic college or university courses may qualify if they meet NASBA field of study standards, were not used for any prior licensure requirement, and are taken for credit (audited courses require an instructor affidavit).

Approved CPE Providers in Colorado

Colorado does not pre-approve individual CPE courses or sponsors. Instead, Colorado accepts courses from providers listed on the NASBA National Registry of CPE Sponsors, provided both the licensee and the provider comply with the joint NASBA/AICPA Standards for CPE Programs.

This means CPAs have broad flexibility in choosing providers — any NASBA-registered sponsor offering courses that meet AICPA/NASBA standards qualifies. Licensees should verify provider eligibility and course appropriateness before enrolling. The Colorado State Board of Accountancy retains final authority on CPE compliance during audits.

LearnCPE is a NASBA-registered self-study CPE provider. All LearnCPE courses are accepted in Colorado.

Colorado CPA License Renewal

Colorado CPA certificates expire on November 30 of odd-numbered years. The next renewal deadline is November 30, 2027. All required CPE for the current period must be completed by December 31, 2027 — however, your renewal application is due by November 30, 2027, so completing your CPE well before that date is strongly recommended.

Renewal Steps

Complete all required CPE hours by November 30, 2027 (CPE technically due December 31, but renewal application is due November 30)
Log in to your DORA online services account at dpo.colorado.gov
Self-report completed CPE hours during the renewal process
Submit the renewal application and pay the renewal fee
Retain all CPE documentation for 5 years after the end of the reporting period

Non-Compliance Consequences

Failure to meet Colorado’s CPE requirements may result in disciplinary action by the Board. Audits of compliance are conducted after each renewal reporting period. If your license is selected for audit, DORA will request supporting documentation for all CPE claimed. Self-reporting a violation is done through DORA’s online services portal.

Colorado CPE Requirements for New Licensees

New Colorado CPA certificate holders have two important obligations that differ from standard renewal requirements.

CR&R Within 6 Months of Certification

All CPAs newly certified in Colorado must complete a CR&R (Colorado Rules and Regulations) course within 6 months of receiving their initial certificate. This requirement exists to ensure new licensees understand Colorado’s specific statutory and regulatory framework from the outset of their practice. The CR&R course completed to satisfy this requirement can also be applied toward the ethics CPE requirement for the licensee’s first renewal period (up to 2 hours).

Prorated CPE Hours

Because Colorado uses a quarterly accrual model, new licensees who receive their certificate partway through a reporting period accrue CPE requirements based only on the quarters during which their certificate was active. A CPA certified in the third quarter of the reporting period, for example, would accrue only 20 hours of required CPE for that period (2 remaining full quarters × 10 hours each), rather than the full 80 hours.

CPE Recordkeeping in Colorado

Colorado CPAs are responsible for self-reporting completed CPE during the renewal process and maintaining supporting documentation in case of audit. Records must be retained for 5 years after the end of the reporting period for which the credit was claimed.

What to Keep

Certificate of completion for each course
Course title, provider name, and NASBA sponsor number
Date of completion
Number of CPE hours awarded and NASBA field of study
Delivery format (self-study, group live, webinar, etc.)
For CR&R courses: the date on which the current version was last updated

LearnCPE stores all certificates and completion records in your account dashboard, accessible at any time for DORA audit purposes.

Colorado CPE Requirements for Out-of-State CPAs

CPAs licensed in Colorado but based in another state are generally subject to Colorado’s CPE requirements for renewal of their Colorado certificate. Colorado participates in the CPA mobility framework, and CPE completed to satisfy another state’s requirements may also count toward Colorado’s requirements, provided the courses comply with the AICPA/NASBA Standards for CPE Programs.

Non-resident licensees should confirm their specific obligations with the Colorado State Board of Accountancy before their renewal date, particularly regarding the ethics and CR&R requirements.

Frequently Asked Questions — Colorado CPA CPE

Q: How many CPE hours do Colorado CPAs need? Colorado CPAs who hold an active certificate for a full biennial period must complete 80 hours of CPE. Hours are accrued at 10 per full calendar quarter of active certification, so CPAs who were inactive for any quarter during the period may have a lower requirement.

Q: What is Colorado’s ethics CPE requirement? Colorado requires 4 hours of ethics CPE per biennial period. General NASBA-approved ethics courses satisfy this requirement. Up to 2 of the 4 hours may come from a Colorado Rules and Regulations (CR&R) course, but CR&R alone cannot satisfy the full 4-hour ethics requirement.

Q: What is the Colorado CR&R course? CR&R stands for Colorado Rules and Regulations. It is a course covering the Colorado Revised Statutes related to accountancy, the State Board of Accountancy’s rules and policies, and applicable legislative changes. All new Colorado licensees must complete a CR&R course within 6 months of initial certification. Up to 2 CR&R hours may count toward the 4-hour ethics requirement per biennial period.

Q: When is the Colorado CPE deadline? Colorado CPA certificates expire on November 30 of odd-numbered years. The current reporting period runs January 1, 2026 through December 31, 2027, with the renewal deadline of November 30, 2027. Complete your CPE well before the November 30 renewal date.

Q: Does Colorado have an annual CPE minimum? No. Unlike Texas or Washington, Colorado does not require a minimum number of CPE hours per calendar year. All 80 hours simply need to be completed by the end of the biennial period.

Q: Does Colorado pre-approve CPE courses? No. Colorado does not pre-approve individual CPE courses or providers. Colorado accepts courses from providers listed on the NASBA National Registry of CPE Sponsors, provided the courses comply with AICPA/NASBA CPE Standards. Licensees should verify provider eligibility before enrolling.

Q: Can I complete all my Colorado CPE through self-study? Yes. Colorado does not cap the number of hours that may be earned through self-study. Online on-demand courses, webcasts, and other self-study formats are accepted provided they meet AICPA/NASBA Standards and come from a NASBA-registered sponsor.

Q: What is the personal development CPE limit in Colorado? Personal development courses are capped at 16 hours per biennial period. All other NASBA fields of study — accounting, auditing, tax, finance, IT, behavioral ethics, communications, and others — have no subject-area caps.

Q: How long do I need to keep my CPE records in Colorado? Colorado requires CPAs to retain CPE documentation for 5 years after the end of the reporting period for which the credit was claimed.

Q: I’m a new Colorado CPA. What CPE do I need? New Colorado CPA certificate holders must complete a CR&R course within 6 months of their initial certification. Your total CPE requirement for your first renewal period is prorated based on the number of full calendar quarters your certificate was active — 10 hours per quarter. Confirm your specific requirement with DORA after certification.

Complete Your Colorado CPE with LearnCPE

LearnCPE offers NASBA-registered self-study CPE courses accepted in Colorado — including a 4-hour ethics course and a 2-hour CR&R course satisfying Colorado’s Rules and Regulations requirement. Instant access on any device, certificates stored automatically in your account.