Candidates must have earned a baccalaureate degree and completed all required courses at academic institutions accredited by one of the six U.S. regional accrediting bodies. (Candidates who have earned degrees or course credit at institutions without regional accreditation may be considered under the stipulations of Colorado Rules 2.2B or C, and 2.3B.)

CONCENTRATION OR THE EQUIVALENT IN ACCOUNTING

Candidates who received their baccalaureate degree and otherwise completed the following education requirements before July 1, 1993 are required to complete:

A. At least 27 semester (or 40.5 quarter) hours in accounting, of which 3 semester hours must be in auditing. No more than 3 semester hours in accounting-related computer and information systems.

B. At least 21 semester (or 31.5 quarter) hours in other business administration courses such as business law, management, marketing, statistics, business communication, economics and finance. However, no more than 6 semester hours in any one of these areas can be applied towards the 21 semester hour total.

Candidates who receive their baccalaureate degree and otherwise complete the following education requirements after June 30, 1993 are required to complete:

A. At least 27 semester (or 40.5 quarter) hours in accounting, of which 21 semester (or 31.5 quarter) hours must be cost accounting, tax, intermediate accounting, accounting theory and advanced accounting. At least 3 of the semester hours must be in auditing.

B. At least 21 semester (or 31.5 quarter) hours in other business administration courses such as business law, management, marketing, statistics, business communication, economics and finance. No more than 6 semester hours shall be in any one of these areas to be applied towards the 21 semester hour total.

Candidates who are members of the Institute of Chartered Accountants and/or Association of Chartered Certified Accountants (ACCA) may take the examination provided that a copy of the chartered accountant certificate has been issued from one of the following countries:

Australia (Institute of Chartered Accountants in Australia)
Bangladesh
The Chartered Accountant Institute of Bermuda
Canada (Canadian Institute of Chartered Accountants)
England (Institute of Chartered Accountants in England and Wales)
Hong Kong (Hong Kong Society of Accountants)
India (Institute of Chartered Accountants in India)
Ireland (Institute of Chartered Accountants in Ireland)
Pakistan
Scotland (Institute of Chartered Accountants of Scotland)
South Africa (South African Institute of Chartered Accountants)
Sri Lanka
Wales (Institute of Chartered Accountants in England and Wales)
Zimbabwe (Institute of Chartered Accountants of Zimbabwe).

The certificate may be used to meet the education requirements set forth in Rule 2.4:3. Chartered Accountants holding a certificate from other countries and candidates who earned degrees from foreign institutions must have their educational credentials evaluated by a generally accepted evaluation service such as the Foreign Academic Credentials Service, Education Credential Evaluators, Inc., or any other member organization of NACES (National Association of Credential Evaluation Services, Inc.). (Members of Canadian Institutes of Chartered Accountants should consider apply for IQEX instead of the Uniform CPA Examination.)

International candidates who are not members of the Institute of Chartered Accountants and/or Association of Chartered Certified Accountants (ACCA) and have completed educational requirements outside the United States must be evaluated by any member organization of the National Association of Credential Evaluation Services, Inc (NACES) You may visit their website at www.naces.org.

The preferred evaluation services are:

Foreign Academic Credential Services, Inc.
P.O. Box 400
Glen Carbon, IL 62034
Tel: (618) 656-5291
Fax: (618) 656-5292
www.facsusa.com

Josef Silny & Associates, Inc., International Education Consultants
7101 S.W. 102 Avenue
Miami, FL 33173
Tel: (305) 273-1616
Fax: (305) 273-1338
www.jsilny.com

Pre-Evaluation Application

For more information, click here to visit the Colorado State Board of Accountancy.

Click Here to Download a List of Post University Courses That Can Be Used to Meet Colorado's Course Requirements