CO SB076

Creates three pathways to CPA certification in Colorado effective January 1, 2027: (1) baccalaureate degree plus 2 years work experience, (2) baccalaureate degree plus 30 additional semester hours plus 1 year work experience, or (3) post-baccalaureate degree plus 1 year work experience; all pathways require passing the CPA exam and completing a professional ethics course.

Replaces the current single requirement of a baccalaureate degree plus 150 semester hours plus 1 year experience, expanding options for individuals to qualify for CPA licensure.

Codifies interstate practice privileges allowing CPAs licensed in good standing in other U.S. states to practice in Colorado without obtaining a separate Colorado certificate, provided they passed the uniform CPA exam and obtained a baccalaureate degree at initial licensure.

Prohibits the Colorado State Board of Accountancy from requiring out-of-state CPAs with practice privileges to submit notices, fees, or other documentation as a condition of practicing in Colorado.

Clarifies that candidates may sit for the CPA examination after completing a baccalaureate degree with an accounting concentration, but must still complete one of the three educational pathways to receive certification.