The Colorado Rules and Regulations (CR&R) CPE course is a continuing education course on Colorado’s accountancy statutes and the rules and policies of the State Board of Accountancy. For most CPAs it is an optional way to earn up to 2 of your 4 required ethics hours. For newly licensed CPAs it is required: 2 hours of CR&R within six months of getting your initial certificate. Last updated October 2026.
| What it is | CPE on the Colorado accountancy statutes, Board rules and Board policies |
| Hours that count | Up to 2 hours of CR&R toward your 4 ethics hours |
| Required for | New certificate holders: 2 hours within 6 months before or after the initial certificate |
| Counts as | Regulatory Ethics |
| Current CPE period | January 1, 2026 – December 31, 2027 |
| Records | Keep at least 5 years from the end of the year you completed it |
The Board of Accountancy defines CR&R as continuing education covering sections 12-100-101 through 130 and 13-90-107(1)(f) of the Colorado Revised Statutes, plus the Board’s rules and policies. The course teaches Colorado CPAs the law that governs their license: who can use the CPA title, how certificates are maintained, what counts as professional misconduct, and how firms must register.
CR&R is treated as Regulatory Ethics, which is why it counts toward your ethics hours.
If you are granted an initial certificate, you must complete 2 hours of CR&R within six months after the date the Board grants it. A CR&R course taken in the six months before the certificate date also satisfies this. A course taken outside that window will not meet the requirement, although it may still count as general CPE. This also applies to applicants who already hold a license from another state.
Every Colorado CPA must complete 4 hours of ethics CPE in each reporting period, and up to 2 of those hours may be CR&R. You can also meet all 4 hours with other approved ethics courses, so CR&R is a choice, not a mandate, for experienced licensees.
If you reactivate or reinstate your certificate, you must complete 2 hours of ethics CPE that cannot be CR&R. Do not rely on a CR&R course for this.
Holders of an inactive certificate do not need to meet CPE requirements while the certificate is inactive.
An active Colorado CPA earns 10 CPE hours for every full quarter the certificate is active, which is 80 hours over a full two-year reporting period. Of those hours:
The reporting period runs from January 1 of an even-numbered year to December 31 of the following odd-numbered year. The current period is January 1, 2026 to December 31, 2027, and CPE must be completed by December 31, 2027. Colorado CPA licenses expire on November 30 of odd-numbered years, so the next renewal is November 30, 2027, and you attest to meeting the CPE rules when you renew.
The Board publishes a content outline that every CR&R course must follow:
The Board will not accept a CR&R course that does not cover the current statutes and Board rules and follow the content outline. Before you pay, check that:
Several CPE providers offer a CR&R course, including Western CPE (a 2-hour course), Becker, Surgent and LearnCPE. These are examples, not endorsements. Check each provider’s current catalog and confirm the course is current before you buy.
You are responsible for reporting and documenting every CPE hour. Keep records for at least five years from the end of the year you completed the course. Your certificate of completion should show:
The Board may audit CPE records after a renewal period. If it asks for documentation, you must respond within 30 days of the request. If a review finds a shortfall, you have 30 days from the notice to provide more evidence or documentation of additional qualifying hours completed during the reporting period. Failing to complete required CPE by December 31 can lead to discipline, up to revocation. If you are facing a Board complaint, see our guide to a CPA license defense attorney.
No. For existing CPAs it is one way to earn up to 2 of the 4 ethics hours. It is required only for new certificate holders.
Most are 2 hours. A longer course is allowed, but only 2 hours count as CR&R or ethics.
Yes. The 2 hours count as Regulatory Ethics toward your 4 required ethics hours.
Within six months after the Board grants the initial certificate, or in the six months before it.
Yes. Several CPE providers sell online and self-study versions. Confirm the course meets the Colorado Board’s CR&R requirement before you buy.
At least five years from the end of the year you completed the course. Submit it to the Board within 30 days if asked.
Rules change, so always confirm with the Colorado State Board of Accountancy CPE page (DORA). The requirements above come from the Board’s Rules of the State Board of Accountancy (3 CCR 705-1), Rules 1.6 and 1.7, published in the Code of Colorado Regulations. This guide is general information, not legal advice. For other states, see our North Carolina CPA ethics course guide.
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