Colorado CPA CPE Requirements 2026: 80 Hours Per Two-Year Period
Colorado CPAs need 80 CPE hours per two-year period, including 4 ethics hours. See CR&R rules, category caps and deadlines.
Colorado CPAs must complete 80 hours of CPE in each two-year reporting period, including four hours of ethics. The current period runs from January 1, 2026 to December 31, 2027, and the requirement accrues at 10 hours for every full calendar quarter your certificate is active. This guide explains the Colorado Division of Professions and Occupations' rules on ethics, Colorado Rules and Regulations (CR&R) hours, caps on personal development and teaching, and what new CPAs must do. For other states see our CPA CPE requirements guide.
Colorado CPE requirements at a glance
| Requirement | What the board says |
|---|---|
| Total hours | 80 hours per two-year reporting period |
| Current period | January 1, 2026 to December 31, 2027; completion due December 31 of each odd-numbered year |
| Accrual | 10 hours for each full calendar quarter the certificate is active |
| Ethics | 4 hours per reporting period; up to 2 may be Colorado Rules and Regulations; behavioral ethics does not count |
| New certificate holders | At least 2 hours of CR&R within 6 months of the initial certificate |
| Personal development | Capped at 20% of CPE |
| Publishing, teaching and panels | Capped at a combined 50% |
| Online CPE | No hour limit |
The two-year reporting window
Colorado's reporting period starts on January 1 of an even-numbered year and ends on December 31 of the following odd-numbered year. That means everyone reports on the same cycle, rather than on a personal anniversary. Because the requirement accrues at 10 hours per full calendar quarter, a CPA whose certificate was active for the whole period needs 80 hours, while someone certified part-way through needs proportionally fewer. The Division counts only full calendar quarters.
Ethics and the CR&R rule
Four of your hours must be ethics, once per reporting period. Up to two of those four may be Colorado Rules and Regulations (CR&R). The Division says behavioral ethics does not count as ethics for this purpose. CR&R is only required at initial certification, when you need at least two hours within six months of receiving your certificate. After that, CR&R hours are optional, and any beyond two count as Specialized Knowledge and Applications rather than CR&R or ethics. Our guide to ethics CPE for CPAs explains the general distinction between regulatory and behavioral ethics.
Category caps
Personal Development is capped at 20 percent of your CPE. Publishing, teaching and panel presentations are capped at a combined 50 percent. Online CPE has no hour limit, but if the provider uses polling to monitor attendance you must answer at least 75 percent of the polling questions to receive credit. If a course uses polling, keep a record of your responses with the certificate.
New certificate holders
Accrual begins on certification at 10 hours per full quarter. CPE completed before certification, but within the reporting period, may count if it was not used for initial certification, reinstatement or reactivation. The two CR&R hours must be done within six months of the initial certificate, so schedule them early. If you are certified in the middle of a period, count the full calendar quarters remaining to find your target.
Sponsors and acceptance
The Division does not pre-approve courses or providers. Courses and providers must follow the NASBA and AICPA Statement on Standards for CPE Programs, and the CPA is responsible for confirming this with the provider. The Division also says acceptance by another jurisdiction does not guarantee acceptance in Colorado, and the reverse is also true. Our explainer on what NASBA does covers the standard, and our guide to online CPE providers compares options.
What we could not confirm
The Division's page does not address carryover, and we could not retrieve the text of the underlying rule, so check carryover with the Division before relying on surplus hours. An older web address for the page still shows the 2024 to 2025 period with slightly different wording, so use the current Division page.
Frequently asked questions
How many CPE hours do Colorado CPAs need?
80 hours per two-year reporting period, accruing at 10 hours per full calendar quarter.
When is the Colorado CPE deadline?
Completion is due December 31 of each odd-numbered year. The current period ends December 31, 2027.
How many ethics hours do I need?
Four per reporting period, of which up to two may be Colorado Rules and Regulations.
Is there a limit on online CPE?
No. Online CPE has no hour limit.
Finding CPE that counts
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.
Other states: Texas California New York Florida Illinois.
Source: Colorado Division of Professions and Occupations, State Board of Accountancy CPE page (dpo.colorado.gov), checked October 2026.
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