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ColoradoSB26-0762026 Regular SessionSenate

Certification & Practice of Certified Public Accountants

Sponsored By: Chris Richardson (Republican), Lisa Frizell (Republican), Rebekah Stewart (Democratic), William Lindstedt (Democratic)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

More paths to become an accountant

Beginning January 1, 2027, Colorado offers three paths to become a certified public accountant (CPA). The first requires a qualifying bachelor's degree and two years of accounting-related work. The second requires a qualifying bachelor's degree, 30 additional semester hours, and one year of accounting-related work. The third requires a qualifying degree earned after a bachelor's degree and one year of accounting-related work. Degrees must meet accreditation and state accounting-education rules. A nonaccounting concentration can qualify with added education the state board accepts as equivalent to an accounting concentration. Every path requires a board-approved ethics course and passing the CPA exam. Work must meet board rules, include accounting services or advice needed to serve the public, and be verifiable by an actively licensed CPA. Experience can come from government, industry, teaching, or public accounting. Candidates can take the exam after a qualifying bachelor's or higher degree. Students in combined bachelor's-and-graduate programs can also take it after completing the bachelor's requirements and accounting concentration. Passing the exam alone does not earn a certificate; candidates must complete a certification path.

Out-of-state accountants gain Colorado practice rights

Qualifying out-of-state certified public accountants (CPAs) have the same practice rights as Colorado certificate holders without a Colorado certificate. They must hold a license or certificate in good standing in another U.S. state or jurisdiction. Their main business location must be outside Colorado. When first licensed, they must have been required to pass the Uniform CPA Examination and earn an accredited bachelor's degree. CPAs who held Colorado practice rights on December 31, 2024, keep those rights. The state board cannot require a notice, fee, or other filing to use these privileges. These rules take effect 90 days after final legislative adjournment, subject to referendum delays.

Sponsors & Cosponsors

Sponsors

  • Chris Richardson

    Republican • House

  • Lisa Frizell

    Republican • Senate

  • Rebekah Stewart

    Democratic • House

  • William Lindstedt

    Democratic • Senate

Cosponsors

  • Rebecca Keltie

    Republican • House

  • Barbara Kirkmeyer

    Republican • Senate

  • Iman Jodeh

    Democratic • Senate

  • John Carson

    Republican • Senate

  • James Coleman

    Democratic • Senate

  • Janice Marchman

    Democratic • Senate

  • Larry Liston

    Republican • Senate

  • Marc Catlin

    Republican • Senate

  • Rod Pelton

    Republican • Senate

  • Scott Bright

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 113 • No: 0

House vote • 4/2/2026

Third reading: Bill

Yes: 63 • No: 0

House vote • 3/25/2026

Refer Senate Bill 26-076 to the Committee of the Whole.

Yes: 12 • No: 0

Senate vote • 2/18/2026

Third reading: Bill

Yes: 33 • No: 0

Senate vote • 2/12/2026

Refer Senate Bill 26-076 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar.

Yes: 5 • No: 0

Actions Timeline

  1. Governor Signed

    5/4/2026House

  2. Sent to the Governor

    4/23/2026House

  3. Signed by the President of the Senate

    4/22/2026Senate

  4. Signed by the Speaker of the House

    4/22/2026House

  5. House Third Reading Passed - No Amendments

    4/2/2026House

  6. House Third Reading Laid Over Daily - No Amendments

    3/31/2026House

  7. House Second Reading Special Order - Passed - No Amendments

    3/30/2026House

  8. House Second Reading Laid Over Daily - No Amendments

    3/27/2026House

  9. House Committee on Business Affairs & Labor Refer Unamended to House Committee of the Whole

    3/25/2026House

  10. Senate Third Reading Passed - No Amendments

    2/18/2026Senate

  11. Introduced In House - Assigned to Business Affairs & Labor

    2/18/2026House

  12. Senate Second Reading Passed - No Amendments

    2/17/2026Senate

  13. Senate Committee on Business, Labor, & Technology Refer Unamended - Consent Calendar to Senate Committee of the Whole

    2/12/2026Senate

  14. Introduced In Senate - Assigned to Business, Labor, & Technology

    1/28/2026Senate

Bill Text

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