Colorado Exam Requirements

Eligibility for Examination

Residency

There is not a residency requirement for the state of Colorado.

On or after July 1, 2015, to be eligible for the examination as a candidate of Colorado, you must have completed a Baccalaureate Degree or higher degree with at least 120 credit hours of higher education that includes the accounting and business courses listed below:

• At least 27 semester hours of non-duplicative accounting coursework at the undergraduate or graduate level with course grades of C (or equivalent) or higher.
  • Within the 27 semester hours in accounting, 21 semester hours must exclude introductory accounting courses and cover subject areas such as:
    • Accounting Ethics
    • Accounting Information Systems
    • Accounting Research and Analysis
    • Accounting Theory
    • Auditing and Attestation Services
    • Financial Accounting and Reporting of Business Organizations
    • Financial Accounting and Reporting for Government and Not-for-Profit Entities
    • Financial Statement Analysis
    • Fraud Examination
    • Internal Controls and Risk Assessment
    • Managerial or Cost Accounting
    • Taxation
    • Tax Research and Analysis
    • Other areas as approved by the Board
  • The 21 semester hours in accounting must include a 3 semester hour, or more, auditing course concentrating on U.S. GAAS. NOTE: "Concentrating on U.S. GAAS" means that any course content referencing non-U.S. standards is incidental to the course.
• At least 21 semester hours of non-duplicative coursework in business administration at the undergraduate or graduate level that addresses subject areas such as:
  • Behavior of Organizations, Groups, and Persons
  • Business Communications
  • Business Ethics
  • Business Law
  • Computer Information Systems
  • Economics
  • Finance