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Colorado Ethics: Colorado CPAs - 2hr CRandR Requirement (updated 30-June-2022) (Course Id 1500)

QAS / Registry
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Author : Patricia McCarthy, MBA
Course Length : Pages: 57 ||| Review Questions: 6 ||| Final Exam Questions: 10
CPE Credits : 2.0
IRS Credits : 0
Price : $19.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1500

Description :

This course is designed to meet the 2 hour CR&R requirement of the Colorado State Board of Accountancy.  The course overviews Colorado’s Accountants Practice Act and examines in depth  CCR 705-1 : RULES OF THE STATE BOARD OF ACCOUNTANCY. It also covers Colorado State Board of Accountants Policies updates.  

Usage Rank : 0
Release : 2022
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 30-Jun-2022
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - 1500

Keywords : Regulatory Ethics, Colorado Ethics, Colorado CPAs, 2hr CRandR, Requirement, cpe, cpa, online course
Learning Objectives : Learning Objectives:
To recognize the Colorado statutes and rules that apply to Colorado CPAs and how to apply them in their professional lives.

Topics Covered:
  • Overview of Regulatory Requirements
  • Review of Colorado Revised Statutes (as they pertain to accountancy), Board of Accountancy Rules, and Policies.
  • Legislative changes affecting the accounting profession, as applicable.
  • State Board of Accountancy and website overview
  • Organization and duties of the Board
  • Certified Public Accountant Designation
  • Proper use - Holding Out
  • Types of Certificates
  • Status and maintenance of Certificates
  • Licensure‚ Examination and Certification
  • Continuing Professional Education
  • Disclosures
  • Names
  • Mobility/Practice Privilege and Reciprocity
  • Peer Review
  • Professional Conduct
  • Unlawful Acts
  • Accountant/Client Privilege
  • Grounds for Disciplinary Action
  • Client Records
  • Firms, Firm Registration, and Firm Names
Course Contents :

Chapter 1 - Colorado CPAs - CR&R


Update: 2019 Legislation

Title 12 Article 100 – Accountants

State Board of Accountancy – subject to termination 12-100-104

State Board of Accountancy - Powers and duties -12-100-105

Colorado Revised Statutes 2021, Rules and Policies

TITLE 12. Professions and Occupations General Article 100.   12-100-101 ACCOUNTANTS  Legislative declaration.

12-100-112 Use of the title "certified public accountant"

12-100-113. Status-retired-inactive

12-100-114. Partnerships, professional corporations, and limited liability companies composed of certified public accountants - registration

12-100-116. Unlawful acts


12-100-120 Grounds for disciplinary action

12-100-121 Response to a Board Communication

12-100-122. Revocation or suspension of partnership, professional corporation, or limited liability company registration

12-100-126. Reconsideration and review of action of board


12-2-128. Ownership of accountant's working papers

12-100-129 Ownership of state auditor's work papers

Review Question

Code of Colorado Regulations -Rules of BOA 3 CCR705-1

Section 1- Board Organization and Administration

1.1- 1.2 Definitions and abbreviations

Conferring with Board Members

1.6 - Certificate Requirements, Discipline, Maintenance, and Status Changes

A. General Information

B. Notices

C.   Names

D.  Offering Services Via Internet

G. Active Certificates

H. Inactive Status Certificates

I. Retired Status Certificates

J. Expired Status Certificates

K. Reactivation of a Retired or Inactive Status  Certificate, and Reinstatement of an Expired Certificate

M. Exceptions

Review Question

1.7 – Continuing Professional Education (CPE)

A. General Information

B. CPE Standards

C. Subject Matter

D. CPE Credit & Records Documentation and Retention

E. Hardship Exceptions

F. CPE Compliance

G. Failure to Comply with CPE Requirements

H. Board Acceptance of Colorado Rules and Regulations (CR&R) Courses

Review Question

1.8 – Peer Review Requirement


B. Exemption from Peer Review

C. Approved Peer Review Sponsoring Organizations, Programs and Peer Review Standards

D. Peer Reviewer Qualifications and Duties

E. Retention of Documents Relating to Peer Reviews

F. Submission of Peer Review Documents

G. Extensions for Completing Peer Reviews

H. Board Actions

I.  Change of Registration Status-Peer Review Status

J. Confidentiality of Peer Review Information

K. Peer Review Program Oversight Committee (PROC)

L. Public Company Accounting Oversight Board  (PCAOB)

M. Peer Review Requirement

Review Question


A. Definitions

B. Independence

C. Integrity and Objectivity

D. Commissions, Referral Fees and Contingent Fees

E.  Professional Competence and Compliance with Applicable Technical Standards

F. Other Professional Standards

G. Acting Through Others

H. Confidential Client and Employer Information

I. Issuing Copies of Reports, Tax Returns or Other Documents

J. Client Records

K. Safeguarding Client Records and Property

L. Solicitation

M. Incorporation of AICPA Code of Professional Conduct

N. Incorporation of Standards

Review Question

1.11 – Practice Privilege / Mobility

A. Scope of the Practice Privilege

B. Requirements

C.  Discipline for Holders of the Practice Privilege

1.12 –Firm Requirements

A. Firm Registration

B. CPA Firm Names

C. Notifications

D. Renewal

E. General Information Concerning Firm Registrations

F.  Offering Services Via the Internet

G. Disclosures

Review Question

Appendix A: Acronyms Abbreviations and Definitions

Appendix B: Board Policies

Appendix C: CR&R Outline

Appendix D: Section 12-100-114

Appendix E: 12-100-117 Exceptions- Acts not prohibited

Appendix F: Education Requirements for Examination & Certificate

Appendix G: CPE Credit and Records Documentation and Retention

Appendix H: Discipline for Holders of the Practice Privilege


CPE Regulatory Ethics Course: https://www.cpethink.com/colorado-cpa-ethics
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