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CPE Providers

Colorado State Board of Accountancy Announcement-

ATTENTION CPE PROVIDERS– NEW CPE RULES ARE EFFECTIVE JANUARY 1, 2014

NEW CR&R COURSE OUTLINE

On January 1, 2014, new CPE rules will take effect.  The rules were updated to clarify the required content of courses addressing the Colorado Rules and Regulations (CR&R). Please refer to Rule 7.8 for more information.

The Board will not accept or consider courses in CR&R that do not cover current Colorado Revised Statutes, Board Rules, and comply with the content outline set in the rules.

The CR&R Content Outline represents only a general description of the materials that must be addressed in the CR&R course. A CR&R course must address all provisions of the applicable Colorado Revised Statutes, Board Rules, and Board Policies.


CR&R CONTENT OUTLINE:

  • Overview of Regulatory Requirements
  • Names
  • Review of Colorado Revised Statutes (as they pertain to accountancy), Board of Accountancy Rules, and Policies.
  • Mobility/Practice Privilege and reciprocity
  • Legislative changes affecting the accounting profession, as applicable.
  • Peer Review
  • State Board of Accountancy
  • Professional Conduct
  • Organization and duties of the Board
  • Unlawful Acts
  • State Board of Accountancy Website (overview)
  • Accountant/Client Privilege
  • Certified Public Accountant Designation
  • Grounds for disciplinary Action
  • Proper use - Holding Out
  • Client Records
  • Types of Certificates
  • Firms
  • Status and maintenance of Certificates
  • Firm Registration
  • Licensure – Examination and certification
  • Firm Names
  • Continuing professional education
  • Peer Review
  • Disclosures
  • Disclosures
 

If you or your company provides CR&R courses to CPA licensees, you must be familiar with the specific requirements listed above. If the course you provide fails to meet these guidelines, the attendees will not receive credit as CR&R.  Failure to follow these guidelines will result in your students failing to meet their CR&R requirement.

CPE Standards

Since January 1, 2004, the Colorado State Board has adopted the NASBA/AICPA CPE Standards. The Statement on Standards for CPE Programs is published jointly by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) to provide a framework for the development, presentation, measurement, and reporting of CPE programs. The most recent version of the document was revised and posted in January of 2012 and can be accessed using the link above.

CERTIFICATE OF COMPLETION/ATTENDENCE

Documentation for CPE Programs must include a Certificate of Completion, Certificate of Attendance, or Firm Transcript that includes:

  1. Name and contact information of CPE program sponsor;
  2. Participant’s name;
  3. Title of program;
  4. Field of Study, as described in Rule 7.3;
  5. Date the program was offered or completed;
  6. Location of program, if applicable;
  7. Type of instruction/delivery method;
  8. Number of CPE credits completed; and
  9. Verification by the CPE program sponsor (verification may be in the form of a signature, seal, or other similar indicia).

 

 

OTHER RESOURCES

The following links are available on the Board's website:

 
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(303) 894-7800 - Phone (303) 894-7693 - Fax