Colorado 2026 Regular Session Status: Enacted Bipartisan · 7 R · 5 D cosponsors

SB 76 — Certification & Practice of Certified Public Accountants

Last action — Governor Signed

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 28, 2026. Enacted.

Signed by Governor Jared Polis (Democratic) on May 04, 2026.

Prognosis

Likely to advance 98% · high confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 15 sponsors

    5 primary, 10 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (7 R · 5 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

The act expands the ways in which individuals may become eligible for certification as a certified public accountant (CPA) in Colorado by creating 3 new education and experience pathways that may satisfy the requirements for CPA certification. The pathways become available for applicants beginning on January 1, 2027. The 3 pathways are:Obtaining a baccalaureate degree, completing 2 years of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam;Obtaining a baccalaureate degree, completing 30 additional semester hours, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam; andObtaining a post-baccalaureate degree, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam.     For each pathway, an applicant's work experience must:Meet the requirements set by the Colorado state board of accountancy (board) by rule;Include any type of service or advice representing certain accounting-related skills needed to serve the public at the time of initial certification; andBe verified by an actively licensed CPA who meets board requirements.     Section 2 of the act conforms statutory provisions relating to an applicant's eligibility to sit for a CPA examination with the pathways to certification created by the act. Section 2 also reinforces that, regardless of an applicant's eligibility to sit for an exam, the applicant must complete one of the specified pathways in order to obtain a CPA certificate.     Section 4 establishes that an individual CPA who is licensed or certified in good standing in another state or jurisdiction of the United States and whose principle place of business is located in another state or jurisdiction of the United States (out-of-state CPA) has all the same practice privileges as Colorado certificate holders, without the need to obtain a Colorado certificate, if the individual was required at their initial licensure or certification in the other state or jurisdiction of the United States to pass the uniform CPA examination and obtain a baccalaureate degree conferred by an accredited college or university. Additionally, the act continues the practice privileges of out-of-state CPAs who held practice privileges in Colorado as of December 31, 2024. Finally, the conferral of practice privileges upon out-of-state CPAs must be conducted in conformity with rules adopted by the board; except that the board shall not require an out-of-state CPA to provide a notice, fee, or other submission as a condition of exercising such practice privileges in Colorado.(Note: This summary applies to this bill as enacted.)

Bill Text

What changed in the latest version

169 added · 256 removed

Plain-language change summary

The most significant change in Bill SB 76 is the extension of the deadline for individuals to meet the educational and experience requirements to become certified public accountants from July 1, 2015, to January 1, 2027. This adjustment allows more time for aspiring accountants to complete their education and attain necessary experience before obtaining their certification. This matter is important because it helps ensure that there are enough qualified professionals in the field, thereby supporting the accounting industry's need for skilled labor.

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Second Regular Session Seventy-fifth General Assembly STATE OF COLORADO REREVISED This Version Includes All Amendments Adopted in the Second House LLS NO.
NOTE:
26-0389.01 Eden Rolland x2373 SENATE BILL 26-076 SENATE SPONSORSHIP LindstedtandFrizell, Snyder,Bright,Carson,Catlin,Coleman,Jodeh,Kirkmeyer,Liston, Marchman, Pelton R.
This bill has been prepared for the signatures of the appropriate legislative officers and the Governor.
HOUSE SPONSORSHIP Richardson and Stewart R., Keltie d d e 6 E a 0 S U , U g 2 H d r e A Senate Committees House Committees R Business, Labor, & Technology Business Affairs & Labor 3 A BILL FOR AN ACT e n 26 C ONCERNING THE PRACTICE OF CERTIFIED PUBLIC ACCOUNTANTS .
To determine whether the Governor has signed the bill or taken other action on it, please consult the legislative status sheet, the legislative history, or the Session Laws.
E m 2 S n 0 O U h H i r Bill Summary a M R d (Note:
SENATE BILL 26-076 BY SENATOR(S) Lindstedt and Frizell, Snyder, Bright, Carson, Catlin, Jodeh, Kirkmeyer, Liston, Marchman, Pelton R., Coleman;
This summary applies to this bill as introduced and does 2 notreflectanyamendmentsthatmaybesubsequentlyadopted.Ifthisbill passes third reading in the house of introduction, a bill summary that d applies to the reengrossed version of this bill will be available at d 6 e 0 http://leg.colorado.gov.) E a , T U 1 N g r The bill expands the ways in which individuals may become S d a e b eligible for certification as a certified public accountant (CPA) in R e Colorado.
also REPRESENTATIVE(S) Richardson and Stewart R., Keltie.
3 F Currently,tobeeligibleforcertificationasaCPAinColorado,an individual must complete a certain combination of education, work experience, and testing requirements.
CONCERNING THE PRACTICE OF CERTIFIED PUBLIC ACCOUNTANTS .
The existing combination e prescribed bystatute requires applicants for certification to meet each of n 2 m 2 the following criteria:
T n 7 A U 1 E i r Shading denotes HOUSE amendment.
Double underlining denotes SENATE amendment.
S a r Capital letters or bold & italic numbers indicate new material to be added to existing law.
R e Dashes through the words or numbers indicate deletions from existing law.
n F ! Obtain a baccalaureate or higher degree;
! Complete at least 150 semester hours of college education approved by the Colorado state board of accountancy (board);
! Complete a board-approved course in professional ethics;
! Obtain one year of relevant experience, as determined by the board by rule;
and ! Pass a written exam.
The bill changes these requirements with the overall effect of expanding the ways in which individuals may become eligible for CPA licensure.
Section 1 of the bill creates new combinations of education and experience that may satisfy the requirements for CPA certification.
The billcreates3pathwaystocertificationthatwillbeavailableforapplicants beginning on January 1, 2027.
The 3 pathways created by the bill are:
! Obtaining a baccalaureate degree, completing 2 years of work experience, completing a professional ethics course, and passing the CPA exam;
! Obtainingabaccalaureatedegree,completing30additional semester hours, completing one year of work experience, completing a professional ethics course, and passing the CPA exam;
and ! Obtainingapost-baccalaureatedegree,completingoneyear of work experience, completing a professional ethics course, and passing the CPA exam.
The work experience required for each pathwaymust continue to meettherequirementssetbytheboardbyrule.Thebillalsopreservesthe requirementforanactivelycertifiedCPAwhomeetsboardrequirements to verify an applicant's work experience.
In addition, section 1 clarifies that work experience, in order to count toward satisfying an applicant's workexperiencerequirements,mustincludeanytypeofserviceoradvice representing certain accounting-related skills needed to serve the public at the time of initial certification.
Section 2 clarifies an applicant's eligibility to sit for a CPA examination and conforms those eligibility requirements with the pathways to certification created by the bill.
Section 2 also reinforces that, regardless of an applicant's eligibility to sit for an exam, the applicant must complete one of the specified pathways to obtain a CPA certificate.
Section 3 contains a conforming amendment.
Section 4 establishes that interstate practice privileges for individual CPAs are no longer determined according to board rules.
Rather, section 4 codifies that an individual CPA who is licensed or certified in good standing in another state or jurisdiction of the United Stateshasallthesamepractice privileges of Colorado certificate holders -2- 076 without needing to obtain a Colorado certificate if the individual was required, at their initial licensure or certification in the other state or jurisdiction of the United States, to pass the uniform CPA examination and obtain a baccalaureate degree from an accredited college or university.
The bill also continues the practice privileges of individual CPAslicensedorcertifiedingoodstandinginanotherstateorjurisdiction of the United States who held practice privileges in Colorado as of December 31, 2024.
Finally, section 4 specifies that the board may not requireanotice,fee,orothersubmissionasaconditionofexercisingsuch practice privileges.
In Colorado RevisedStatutes,12-100-108,amend (1) introductory portion, (1)(a), and (1)(c) as follows:
InColoradoRevisedStatutes,12-100-108,amend(1) introductory portion, (1)(a), and (1)(c) as follows:
Educationalandexperiencerequirements-rules.
Educational and experience requirements - rules.
(1) On and after July 1, 2015, a personNUARY 1, 2027,AN INDIVIDUAL meetstheeducationalandexperiencerequirementsnecessary to be issued a certificate of certified public accountant if the applicant:
(1) On and after July 1, 2015, a person JANUARY 1, 2027, AN INDIVIDUAL meets the educational and experience requirements necessary to be issued a certificate of certified public accountant if the applicant:
(I) Has A baccalaureate or higher degree conferred by an accreditedcollegeoruniversitywithanaccountingprogramapprovedby the board or has a baccalaureateth a nonaccounting concentration supplemented by what the board determines to be the equivalent of an accounting concentration, including related courses in other areas of business administration;
(I) HasAbaccalaureateorhigherdegreeconferredbyanaccredited college or universitywith an accountingprogramapproved bythe board or ________ Capital letters or bold & italic numbers indicate new material added to existing law;
and (II) Has completed at least one hundred fifty semester hours of college education approved by the board BACCALAUREATE DEGREE PLUS AN ADDITIONAL THIRTY SEMESTER HOURS CONFERRED BY AN ACCREDITED COLLEGE OR UNIVERSITY WITH AN ACCOUNTING PROGRAM APPROVED BY THE BOARD OR WITH A NONACCOUNTING CONCENTRATION -3- 076 SUPPLEMENTEDBYWHATTHEBOARDDETERMINESTOBETHEEQUIVALENT OF AN ACCOUNTING CONCENTRATION ,INCLUDING RELATED COURSES IN OTHER AREAS OF BUSINESS ADMINISTRATION;OR (III) A POST-BACCALAUREATE DEGREE CONFERRED BY AN ACCREDITED COLLEGE OR UNIVERSITY WITH AN ACCOUNTING PROGRAM APPROVED BY THE BOARD OR WITH A NONACCOUNTING CONCENTRATION SUPPLEMENTEDBYWHATTHEBOARDDETERMINESTOBETHEEQUIVALENT OF AN ACCOUNTING CONCENTRATION ,INCLUDING RELATED COURSES IN OTHER AREAS OF BUSINESS ADMINISTRATION;
dashes through words or numbers indicate deletions from existing law and such material is not part of the act.
(c) (I) Has one year's experience thatSFULLY COMPLETED THE FOLLOWING AMOUNT OF ACCOUNTING -RELATED WORK EXPERIENCE :
has a baccalaureate with a nonaccounting concentration supplemented by what the board determines to be the equivalent of an accounting concentration, including related courses in other areas of business administration;
(A) IFTHE APPLICANT ISAPPLYING FOR A CERTIFICATE PURSUANT TO THE EDUCATIONAL PATHWAY DESCRIBED IN SUBSECTION (1)(a)(OF THIS SECTION,AT LEAST TWO YEARS OF ACCOUNTING -RELATED WORK EXPERIENCE ;OR (B) IF THE APPLICANT IS APPLYING FOR A CERTIFICATE PURSUANT TO THE EDUCATIONAL PATHWAY DESCRIBED IN SUBSECTION (1)(a)(IOR (1)(a)(III) OF THIS SECTION , AT LEAST ONE YEAR OF ACCOUNTING RELATED WORK EXPERIENCE .
and (II) Has completed at least one hundred fifty semester hours of college education approved bythe boardBACCALAUREATE DEGREE PLUS AN ADDITIONAL THIRTY SEMESTER HOURS CONFERRED BY AN ACCREDITED COLLEGEORUNIVERSITYWITHANACCOUNTINGPROGRAMAPPROVEDBYTHE BOARD OR WITH A NONACCOUNTING CONCENTRATION SUPPLEMENTED BY WHATTHEBOARDDETERMINESTOBE THEEQUIVALENTOFANACCOUNTING CONCENTRATION , INCLUDING RELATED COURSES IN OTHER AREAS OF BUSINESS ADMINISTRATION ;OR (III) A POST BACCALAUREATE DEGREE CONFERRED BY AN ACCREDITED COLLEGE OR UNIVERSITY WITH AN ACCOUNTING PROGRAM APPROVED BY THE BOARD OR WITH A NONACCOUNTING CONCENTRATION SUPPLEMENTED BY WHAT THE BOARD DETERMINES TO BE THE EQUIVALENT OF AN ACCOUNTING CONCENTRATION ,INCLUDING RELATED COURSES IN OTHER AREAS OF BUSINESS ADMINISTRATION ;
(II) TEACCOUNTING -RELATEDWORKEXPERIENCEDESCRIBEDIN SUBSECTION (1)(c)(IOF THIS SECTION MUS:
(c) (I) Has one year's experience thatCESSFULLY COMPLETED THE FOLLOWING AMOUNT OF ACCOUNTING -RELATED WORK EXPERIENCE :
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(I)(A) Meets M EETthe requirements set by the board by rule;
(A) IFTHEAPPLICANTISAPPLYINGFORACERTIFICATEPURSUANTTO THE EDUCATIONAL PATHWAY DESCRIBED IN SUBSECTION (1)(a)(IOF THIS SECTION, AT LEAST TWO YEARS OF ACCOUNTING RELATED WORK EXPERIENCE ;OR (B) IFTHEAPPLICANTISAPPLYINGFORACERTIFICATEPURSUANTTO THE EDUCATIONAL PATHWAY DESCRIBED IN SUBSECTION (1)(a)(IIOR (1)(a)(IIOFTHIS SECTION ,AT LEAST ONE YEAR OFACCOUNTING RELATED WORK EXPERIENCE .
(II)(B) Is inNCLUDE any type of service or advice involving REPRESENTINGTHE SKILLSNEEDEDTOSERVE THE PUBLIC AT THE TIME OF INITIAL CERTIFICATION THAT INVOLVE the use of accounting, attest, compilation,managementadvisorySKILLS,financialadvisoSKILL,tax, or consulting, skills,ich may be gained through employment in -4- 076 government, industry, academia, or public practice;
(II) THE ACCOUNTING -RELATED WORK EXPERIENCE DESCRIBED IN SUBSECTION (1)(c)(IOF THIS SECTION MUST:
and (III)C) Is BE verified by an actively licensed certified public accountant who meets the requirements set by the board by rule.
(I)(A) Meets M EET the requirements set by the board by rule;
SECTION2.
(II)(B) Is in INCLUDE any type of service or advice involving PAGE 2-SENATE BILL 26-076 REPRESENTING THE SKILLS NEEDED TO SERVE THE PUBLIC AT THE TIME OF INITIAL CERTIFICATION THAT INVOLVE the use of accounting, attest, compilation, management advisoryKILLS, financial advisoSKILLS, tax, or consulting, skills,hich may be gained through employment in government, industry, academia, or public practice;
In Colorado RevisedStatutes,12-100-109,amend (4);
and (III)(C) Is BE verified by an actively licensed certified public accountant who meets the requirements set by the board by rule.
SECTION 2.
In Colorado Revised Statutes, 12-100-109, amend (4);
(4) Acandidateforacertificateofcertifiedpublicaccountantwho meets the educational requirements set bythe boardis entitled to take an examinationF THE CANDIDAT:
(4) A candidate for a certificate of certified public accountant who meets the educational requirements set by the board by rule is entitled to take an examinationF THE CANDIDATE:
(a) HAS OBTAINED A BACCALAUREATE OR HIGHER DEGREE CONFERREDBYANACCREDITEDCOLLEGEORUNIVERSITYANDCOMPLETED AN ACCOUNTING PROGRAM OR A NONACCOUNTING CONCENTRATION SUPPLEMENTEDBYWHATTHEBOARDDETERMINESTOBETHEEQUIVALENT OF AN ACCOUNTING CONCENTRATION , INCLUDING RELATED COURSES IN OTHER AREAS OF BUSINESS ADMINISTRATIO;OR (b) DEMONSTRATES THAT THEY ARE CURRENTLY ENROLLED IN A DEGREE PROGRAM AT A COLLEGE OR UNIVERSITY THAT CONFERS A BACCALAUREATE DEGREE AND MASTER S OR HIGHER DEGREE UPON COMPLETION OF A COMBINED DEGREE PROGRAM AND THAT THEY HAVE COMPLETED THE BACCALAUREATE DEGREE REQUIREMENTS AND ACCOUNTING CONCENTRATION .
(a) H AS OBTAINED A BACCALAUREATE OR HIGHER DEGREE CONFERRED BY AN ACCREDITED COLLEGE OR UNIVERSITY AND COMPLETED AN ACCOUNTING PROGRAM OR A NONACCOUNTING CONCENTRATION SUPPLEMENTED BY WHAT THE BOARD DETERMINES TO BE THE EQUIVALENT OF AN ACCOUNTING CONCENTRATION ,INCLUDING RELATED COURSES IN OTHER AREAS OF BUSINESS ADMINISTRATION ;OR (b) D EMONSTRATES THAT THEY ARE CURRENTLY ENROLLED IN A DEGREE PROGRAM AT A COLLEGE OR UNIVERSITY THAT CONFERS A BACCALAUREATE DEGREE AND MASTER 'S OR HIGHER DEGREE UPON COMPLETION OF A COMBINED DEGREE PROGRAM AND THAT THEY HAVE COMPLETED THE BACCALAUREATE DEGREE REQUIREMENTS AND ACCOUNTING CONCENTRATION .
(4.5) A CANDIDATE FOR A CERTIFICATE OF CERTIFIED PUBLIC ACCOUNTANT WHOISENTITLED TO TAKE ANEXAMINATIONPURSUANT TO SUBSECTION (4) OF THIS SECTION SHALL , REGARDLESS OF SUCH ENTITLEMENT ,COMPLETE ONE OF THE THREE EDUCATIONAL PATHWAYS DESCRIBED IN SECTION 12-100-108 (1)(a)TO BE ELIGIBLE FOR A CERTIFICATE OF CERTIFIED PUBLIC ACCOUNTAN.
(4.5) A CANDIDATE FOR A CERTIFICATE OF CERTIFIED PUBLIC ACCOUNTANT WHO IS ENTITLED TO TAKE AN EXAMINATION PURSUANT TO SUBSECTION (4) OF THIS SECTION SHALL , REGARDLESS OF SUCH ENTITLEMENT , COMPLETE ONE OF THE THREE EDUCATIONAL PATHWAYS DESCRIBEDINSECTION 12-100-108(1)(aTOBEELIGIBLEFORACERTIFICATE OF CERTIFIED PUBLIC ACCOUNTANT .
-5- 076 SECTION3.
SECTION3.
In Colorado RevisedStatutes,12-100-114,amend (1) introductory portion as follows:
InColoradoRevisedStatutes,12-100-114,amend(1) PAGE 3-SENATE BILL 26-076 introductory portion as follows:
Partnerships, professional corporations, and limited liability companies composed of certified public accountants - registration - rules - definitions.
Partnerships,professionalcorporations,andlimited liability companies composed of certified public accountants - registration - rules - definitions.
(1) Except as provided in section 12-100-117 (2)ECTION 12-100-117 (2)(a)(II), a partnership, professional corporation, or limited liability company engaged in this state in the practice of public accountingascertifiedpublicaccountantsshallregisterwiththeboardas a partnership, professional corporation, or limited liability company of certified public accountants and must meet the following requirements;
(1) Except as provided in section 12-100-117 (2) SECTION 12-100-117 (2)(a)(II), a partnership, professional corporation, or limited liabilitycompanyengaged in this state in the practice of public accounting ascertifiedpublicaccountantsshallregisterwiththeboardasapartnership, professional corporation, or limited liability company of certified public accountantsand must meet the following requirements;
and,asusedinthisarticle100,"partnership"includesaregisteredlimited partnership, limited liability partnership, limited liability limited partnership, foreign limited partnership, foreign limited liability partnership, and foreign limited liability limited partnership:
and, as usedinthis article 100, "partnership" includes a registered limited partnership, limited liability partnership, limited liability limited partnership, foreign limited partnership,foreignlimitedliabilitypartnership,andforeignlimitedliability limited partnership:
SECTION4.
SECTION 4.
In Colorado RevisedStatutes,12-100-117,amend (2)(a)(I) as follows:
In Colorado Revised Statutes, 12-100-117, amend (2)(a)(I) as follows:
(2) (a) (I) (A) Nothing in this article 100 prohibitsfied public accountantHO IS LICENSED OR CERTIFIED IN GOOD STANDING IN ANOTHER STATE OR JURISDICTION OF THE U NITEDS TATES AND whose principalplaceofbusinessislocatedinanotherstateorjurisdictionofthe United States from practicing in this state on professional business, as defined by rules promulgated by the board.
(2)(a)(I)(A) Nothinginthisarticle100prohibitsAcertifiedpublic accountantWHO IS LICENSED ORCERTIFIEDIN GOOD STANDING IN ANOTHER STATE OR JURISDICTION OFTHE U NITED STATES AND whose principal place of business is located in another state or jurisdiction of the United States from practicing in this state on professional business, as defined by rules promulgated by the board.
The practice shall be conducted in conformity with rules promulgated by the boardLL THE SAME PRACTICEPRIVILEGESASCERTIFICATEHOLDERSINTHISSTATE , AND MAY OFFER OR RENDER PROFESSIONAL SERVICES ,WHETHER IN -6- 076 PERSON OR BY MAIL,TELEPHONE,OR ELECTRONIC MEANS ,WITHOUT THE NEEDTOOBTAINACERTIFICATEPURSUANTTOSECTION 12-100-107IFTHE INDIVIDUAL WAS REQUIRED AT THE TIME OF INITIAL LICENSURE OR CERTIFICATION IN ANOTHER STATE OR JURISDICTION OF THE UNITED STATES TO HAVE PASSED THE UNIFORM CERTIFIED PUBLIC ACCOUNTANT EXAMINATION AND TO HAVE OBTAINED A BACCALAUREATE DEGREE CONFERRED BY AN ACCREDITED COLLEGE OR UNIVERSITY.
The practice shall be conducted in conformity with rules promulgated by the board HAS ALL THE SAME PRACTICE PRIVILEGES AS CERTIFICATE HOLDERS IN THIS STATE ,AND MAY OFFER OR RENDER PROFESSIONAL SERVICES ,WHETHER IN PERSON OR BY MAIL , TELEPHONE ,OR ELECTRONIC MEANS ,WITHOUT THE NEED TO OBTAIN A CERTIFICATE PURSUANT TO SECTION 12-100-107 IF THE INDIVIDUAL WAS REQUIRED AT THE TIME OF INITIAL LICENSURE OR CERTIFICATION IN ANOTHER STATE OR JURISDICTION OFTHE U NITED STATES TO HAVE PASSED THE UNIFORMCERTIFIEDPUBLICACCOUNTANTEXAMINATIONANDTOHAVE OBTAINED A BACCALAUREATE DEGREE CONFERRED BY AN ACCREDITED COLLEGE OR UNIVERSITY .
(B) A CERTIFIED PUBLIC ACCOUNTANT WHO IS LICENSED OR CERTIFIEDINGOODSTANDINGINANOTHERSTATEORJURISDICTIONOFTHE U NITEDS TATES,WHOSE PRINCIPAL PLACE OF BUSINESS IS LOCATED IN ANOTHER STATE OR JURISDICTION OF THUNITED STATES,AND WHO ,AS OF DECEMBER 31,2024, HAS PRACTICE PRIVILEGES IN THIS STATE UNDER THE RULES ADOPTED BY THE BOARD CONTINUES TO HAVE ALL THE SAME PRACTICE PRIVILEGES OF CERTIFICATE HOLDERS IN THIS STATE WITHOUT THE NEED TO OBTAIN A CERTIFICATE PURSUANT TO SECTI12-100-107.
(B) A CERTIFIED PUBLIC ACCOUNTANT WHO IS LICENSED OR PAGE 4-SENATE BILL 26-076 CERTIFIED IN GOOD STANDING IN ANOTHER STATE OR JURISDICTION OF THE U NITED STATES ,WHOSE PRINCIPAL PLACE OF BUSINESS IS LOCATED IN ANOTHER STATE OR JURISDICTION OFTHE U NITEDS TATES,AND WHO ,AS OF D ECEMBER 31, 2024,HAS PRACTICE PRIVILEGES IN THIS STATE UNDER THE RULES ADOPTED BY THE BOARD CONTINUES TO HAVE ALL THE SAME PRACTICEPRIVILEGESOFCERTIFICATEHOLDERSINTHISSTATEWITHOUTTHE NEED TO OBTAIN A CERTIFICATE PURSUANT TO SECTION 12-100-107.
(C) THE CONFERRAL OF THE PRACTICE PRIVILEGES DESCRIBED IN THIS SUBSECTION(2)(a)(IMUST BE CONDUCTED IN CONFORMITY WITH RULES ADOPTED BY THE BOARD ;EXCEPT THAT THE BOARD SHALL NOT REQUIRE A CERTIFIED PUBLIC ACCOUNTANT WHO IS LICENSED OR CERTIFIEDINGOODSTANDINGINANOTHERSTATEORJURISDICTIONOFTHE U NITED STATES AND WHO HAS PRACTICE PRIVILEGES IN THIS STATE PURSUANT TO THIS SUBSECTION(2)(a)(ITO PROVIDE A NOTIC,FEE,OR OTHERSUBMISSIONASACONDITIONOFEXERCISINGPRACTICEPRIVILEGES IN THIS STAT.
(C) THECONFERRALOFTHEPRACTICEPRIVILEGESDESCRIBEDINTHIS SUBSECTION (2)(a)(IMUST BE CONDUCTED IN CONFORMITY WITH RULES ADOPTED BY THE BOARD ;EXCEPT THAT THE BOARD SHALL NOT REQUIRE A CERTIFIED PUBLIC ACCOUNTANT WHO IS LICENSED OR CERTIFIED IN GOOD STANDINGINANOTHERSTATEORJURISDICTIONOFTHE U NITED STATESAND WHO HAS PRACTICE PRIVILEGES IN THIS STATE PURSUANT TO THIS SUBSECTION (2)(a)(ITO PROVIDE A NOTICE,FEE,OR OTHER SUBMISSION AS A CONDITION OF EXERCISING PRACTICE PRIVILEGES IN THIS STATE SECTION 5.
SECTION 5.
Section 12-100-108, Colorado Revised Statutes, as amended in section 1 of this act,takeseffectJanuary1,2027,andtheremainderofthisacttakeseffect -7- 076 at12:01a.m.onthedayfollowingtheexpirationoftheninety-dayperiod after final adjournment of the general assembly;
Section 12-100-108,ColoradoRevisedStatutes,asamendedinsection1ofthisact, takes effect January 1, 2027, and the remainder of this act takes effect at 12:01a.m.onthedayfollowingtheexpirationoftheninety-dayperiodafter final adjournment of the general assembly;
except that, if a referendum petition is filed pursuant to section 1 (3) of article V of the state constitution against this act or an item, section, or part of this act within such period, then the act, item, section, or part will not take effect unless approved by the people at the general election to be held in November 2026 and, in such case, will take effect on the date of the official declaration of the vote thereon by the governor;
except that, if a referendum petitionisfiledpursuanttosection1(3)ofarticleVofthestateconstitution against this act or an item, section, or part of this act within such period, thentheact,item,section,orpartwillnottakeeffectunlessapprovedbythe people at the general election to be held in November 2026 and, in such case, will take effect on the date of the official declaration of the vote thereonbythegovernor;exceptthatsection12-100-108,ColoradoRevised PAGE 5-SENATE BILL 26-076 Statutes, as amended in section 1 of this act, takes effect January 1, 2027, oronthedateoftheofficialdeclarationofthevotethereonbythegovernor, whichever is later.
except that section 12-100-108, Colorado Revised Statutes, as amended in section 1 of this act, takes effect January 1, 2027, or on the date of the official declaration of the vote thereon by the governor, whichever is later.
____________________________ ____________________________ James Rashad Coleman, Sr.
-8- 076
Julie McCluskie PRESIDENT OF SPEAKER OF THE HOUSE THE SENATE OF REPRESENTATIVES ____________________________ ____________________________ Esther van Mourik Vanessa Reilly SECRETARY OF CHIEF CLERK OF THE HOUSE THE SENATE OF REPRESENTATIVES APPROVED________________________________________ (Date and Time) _________________________________________ Jared S.
Polis GOVERNOR OF THE STATE OF COLORADO PAGE 6-SENATE BILL 26-076
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Action History

  1. Governor Signed

  2. Sent to the Governor

  3. Signed by the President of the Senate

  4. Signed by the Speaker of the House

  5. House Third Reading Passed - No Amendments

  6. House Third Reading Laid Over Daily - No Amendments

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

  8. House Second Reading Laid Over Daily - No Amendments

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

  10. Senate Third Reading Passed - No Amendments

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

  12. Senate Second Reading Passed - No Amendments

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

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

Sponsors

Sponsorship breakdown

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5 sponsors · 10 co-sponsors · 86 not signed on

Sponsors (5)

Co-sponsors (10)

Not signed on (86)

86 members have not signed on to this bill.

Show all 86 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

BILL

Passed 63 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Democrat 40001
Republican 19000
Unaffiliated 4001
Total 63002
% of votes cast 97%0%0%3%
How each member voted (65)
Member Party Vote
Gonzalez R. — Not Voting
Stewart K. — Yea
Stewart R. — Yea
Winter T. — Yea
Garcia Sander — Yea
Alex Valdez Democrat Yea
Amy Paschal Democrat Yea
Andrew Boesenecker Democrat Yea
Bob Marshall Democrat Yea
Brianna Titone Democrat Yea
Cecelia Espenoza Democrat Yea
Chad Clifford Democrat Yea
Eliza Hamrick Democrat Yea
Elizabeth Velasco Democrat Yea
Emily Sirota Democrat Yea
Gretchen Rydin Democrat Yea
Jacque Phillips Democrat Yea
Jamie Jackson Democrat Yea
Javier Mabrey Democrat Yea
Jennifer Bacon Democrat Yea
Jenny Willford Democrat Yea
Julie McCluskie Democrat Yea
Junie Joseph Democrat Yea
Karen McCormick Democrat Yea
Kenny Nguyen Democrat Yea
Kyle Brown Democrat Yea
Lesley Smith Democrat Yea
Lindsay Gilchrist Democrat Yea
Lisa Feret Democrat Yea
Lorena Garcia Democrat Yea
Lori Goldstein Democrat Yea
Mandy Lindsay Democrat Yea
Manny Rutinel Democrat Yea
Matthew Martinez Democrat Yea
Meg Froelich Democrat Yea
Meghan Lukens Democrat Yea
Michael Carter Democrat Yea
Monica Duran Democrat Yea
Naquetta Ricks Democrat Yea
Regina English Democrat Not Voting
Sean Camacho Democrat Yea
Sheila Lieder Democrat Yea
Steven Woodrow Democrat Yea
Tammy Story Democrat Yea
Tisha Mauro Democrat Yea
Yara Zokaie Democrat Yea
Anthony Hartsook Republican Yea
Ava Flanell Republican Yea
Brandi Bradley Republican Yea
Carlos Barron Republican Yea
Chris Richardson Republican Yea
Dan Woog Republican Yea
Dusty Johnson Republican Yea
Jarvis Caldwell Republican Yea
Ken DeGraaf Republican Yea
Larry Don Suckla Republican Yea
Mary Bradfield Republican Yea
Matt Soper Republican Yea
Max Brooks Republican Yea
Rebecca Keltie Republican Yea
Rick Taggart Republican Yea
Ron Weinberg Republican Yea
Scott Bottoms Republican Yea
Scott Slaugh Republican Yea
Stephanie Luck Republican Yea

Official roll call →

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

Passed 12 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 5000
Democrat 7001
Total 12001
% of votes cast 92%0%0%8%
How each member voted (13)
Member Party Vote
Bob Marshall Democrat Yea
Gretchen Rydin Democrat Yea
Javier Mabrey Democrat Yea
Naquetta Ricks Democrat Yea
Regina English Democrat Yea
Sean Camacho Democrat Not Voting
Sheila Lieder Democrat Yea
Tisha Mauro Democrat Yea
Chris Richardson Republican Yea
Larry Don Suckla Republican Yea
Max Brooks Republican Yea
Rebecca Keltie Republican Yea
Ryan Gonzalez Republican Yea

Official roll call →

Subjects

labor education
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Frequently asked questions

What does SB 76 do?
The act expands the ways in which individuals may become eligible for certification as a certified public accountant (CPA) in Colorado by creating 3 new education and experience pathways that may satisfy the requirements for CPA certification. The pathways become available for applicants beginning on January 1, 2027. The 3 pathways are:Obtaining a baccalaureate degree, completing 2 years of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam;Obtaining a baccalaureate degree, completing 30 additional semester hours, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam; andObtaining a post-baccalaureate degree, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam.     For each pathway, an applicant's work experience must:Meet the requirements set by the Colorado state board of accountancy (board) by rule;Include any type of service or advice representing certain accounting-related skills needed to serve the public at the time of initial certification; andBe verified by an actively licensed CPA who meets board requirements.     Section 2 of the act conforms statutory provisions relating to an applicant's eligibility to sit for a CPA examination with the pathways to certification created by the act. Section 2 also reinforces that, regardless of an applicant's eligibility to sit for an exam, the applicant must complete one of the specified pathways in order to obtain a CPA certificate.     Section 4 establishes that an individual CPA who is licensed or certified in good standing in another state or jurisdiction of the United States and whose principle place of business is located in another state or jurisdiction of the United States (out-of-state CPA) has all the same practice privileges as Colorado certificate holders, without the need to obtain a Colorado certificate, if the individual was required at their initial licensure or certification in the other state or jurisdiction of the United States to pass the uniform CPA examination and obtain a baccalaureate degree conferred by an accredited college or university. Additionally, the act continues the practice privileges of out-of-state CPAs who held practice privileges in Colorado as of December 31, 2024. Finally, the conferral of practice privileges upon out-of-state CPAs must be conducted in conformity with rules adopted by the board; except that the board shall not require an out-of-state CPA to provide a notice, fee, or other submission as a condition of exercising such practice privileges in Colorado.(Note: This summary applies to this bill as enacted.)
Who sponsors SB 76?
SB 76 is sponsored by R. Keltie, R. Stewart, C. Richardson, Lisa Frizell (Republican), William Lindstedt (Democrat), Scott Bright (Republican), John Carson (Republican), James Coleman (Democrat), Marc Snyder (Democrat), Marc Catlin (Republican), Iman Jodeh (Democrat), Barbara Kirkmeyer (Republican), Larry Liston (Republican), Janice Marchman (Democrat), and Rod Pelton (Republican).
What is the current status of SB 76?
This bill has been enacted into law. Introduced January 28, 2026. Enacted.
Where can I track SB 76?
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