Transfer Your CPA / Accounting License to Colorado: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: Colorado State Board of Accountancy (Division of Professions and Occupations, DORA) ↗
Colorado is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the Colorado State Board of Accountancy (Division of Professions and Occupations, DORA) will issue a reciprocal license without retesting. The Uniform CPA Examination is not retaken; passage is confirmed through your active out-of-state CPA license (national lookup at CPAverify.org). Colorado imposes no separate state law exam, but reciprocal applicants must have passed the 8-hour AICPA Professional Ethics comprehensive course and examination and must complete a 2-hour Colorado Rules and Regulations course within six months of licensure.. Expect $195 (reciprocal certificate application fee processed by NASBA/CPAES; the AICPA ethics course/exam is purchased separately) in application fees.
Moving to Colorado from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Colorado recognizes substantial equivalency, the Colorado State Board of Accountancy (Division of Professions and Occupations, DORA) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Colorado is not becoming your principal place of business — you are serving Colorado clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Colorado license at all. Apply for the reciprocal license when Colorado is where you will actually be based.
Colorado issues a reciprocal CPA certificate to any CPA holding an active license from a substantially-equivalent US jurisdiction (all 55 jurisdictions qualify); education and experience are satisfied through the existing license rather than re-documented. Separate from this license transfer, an out-of-state CPA may already work in Colorado under practice privilege/mobility with no Colorado certificate. Colorado continued practice privileges for CPAs who held them as of Dec 31, 2024, and is updating its Accountancy statute/rules (SB26-076) toward the 2025 UAA individual-based mobility and additional licensure pathway.
Colorado requirements at a glance
| Exam | The Uniform CPA Examination is not retaken; passage is confirmed through your active out-of-state CPA license (national lookup at CPAverify.org). Colorado imposes no separate state law exam, but reciprocal applicants must have passed the 8-hour AICPA Professional Ethics comprehensive course and examination and must complete a 2-hour Colorado Rules and Regulations course within six months of licensure. |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
|
| Fees | $195 (reciprocal certificate application fee processed by NASBA/CPAES; the AICPA ethics course/exam is purchased separately) |
| Processing time | ~6 weeks (NASBA/CPAES, which processes Colorado applications, advises allowing up to six weeks from file completion) |
Step by step
- Confirm Colorado's current requirements on the Colorado State Board of Accountancy (Division of Professions and Occupations, DORA) website — rules change.
- Submit the reciprocity/endorsement application to the Colorado State Board of Accountancy (Division of Professions and Occupations, DORA) (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold an active CPA license in good standing from a substantially-equivalent US jurisdiction.
- Pass the AICPA Professional Ethics: AICPA's Comprehensive Course examination (8-hour).
- Complete a 2-hour Colorado Rules and Regulations course within six months following licensure (or within the six months immediately preceding certification).
- Affirm compliance with all licensure requirements of the reciprocal state and meet Colorado CPE obligations.
- Pay the fees ($195 (reciprocal certificate application fee processed by NASBA/CPAES; the AICPA ethics course/exam is purchased separately)) and allow ~6 weeks (NASBA/CPAES, which processes Colorado applications, advises allowing up to six weeks from file completion).
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Colorado:
Frequently asked questions
Does my CPA license transfer to Colorado?
Colorado is a substantial-equivalency state — hold a good-standing CPA license anywhere in the US and the Colorado State Board of Accountancy (Division of Professions and Occupations, DORA) will issue a reciprocal license without retesting. The Uniform CPA Examination is not retaken; passage is confirmed through your active out-of-state CPA license (national lookup at CPAverify.org). Colorado imposes no separate state law exam, but reciprocal applicants must have passed the 8-hour AICPA Professional Ethics comprehensive course and examination and must complete a 2-hour Colorado Rules and Regulations course within six months of licensure.. Expect $195 (reciprocal certificate application fee processed by NASBA/CPAES; the AICPA ethics course/exam is purchased separately) in application fees.
Do I have to retake the CPA Exam to get licensed in Colorado?
No. The Uniform CPA Examination is not retaken; passage is confirmed through your active out-of-state CPA license (national lookup at CPAverify.org). Colorado imposes no separate state law exam, but reciprocal applicants must have passed the 8-hour AICPA Professional Ethics comprehensive course and examination and must complete a 2-hour Colorado Rules and Regulations course within six months of licensure..
Do I even need a Colorado CPA license, or does mobility cover me?
If Colorado is not your principal place of business, practice privilege (mobility) usually lets you serve Colorado clients with no Colorado license, notice, or fee. You apply to the Colorado State Board of Accountancy (Division of Professions and Occupations, DORA) for a reciprocal license when Colorado becomes where you are principally based.
What does a Colorado reciprocal CPA license cost?
$195 (reciprocal certificate application fee processed by NASBA/CPAES; the AICPA ethics course/exam is purchased separately) (reciprocal certificate application fee processed by NASBA/CPAES; the AICPA ethics course/exam is purchased separately).
How long does the Colorado reciprocity process take?
~6 weeks (NASBA/CPAES, which processes Colorado applications, advises allowing up to six weeks from file completion) — NASBA/CPAES, which processes Colorado applications, advises allowing up to six weeks from file completion.
How does Colorado's education requirement affect a reciprocal CPA license?
Colorado's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Colorado State Board of Accountancy (Division of Professions and Occupations, DORA).
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- NASBA/CPAES — Colorado Application for CPA Certificate Reciprocity (active out-of-state license, AICPA ethics exam, Colorado Rules and Regulations course) ↗ (accessed 2026-07-21)
- NASBA Licensing — Colorado (reciprocal certificate fee $195, up to six weeks processing, substantial-equivalency requirement) ↗ (accessed 2026-07-21)
- Colorado DPO — Board of Accountancy CPA Applications and Forms ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]