Colorado Rules and Regulations 2021 CPE4U Denver, …

Colorado Rules and Regulations 2021

CPE4U Denver, Colorado

Scott R. Saltzman

CPA, CVA, ASA, ABV, MAFF

of

5655 S. Yosemite St., Suite 205 Greenwood Village, CO 80111

303-459-6888

Colorado Rules and Regulations

Scott R. Saltzman,

CPE4UColorado

CPA, CVA, ASA, ABV, MAFF

Table of Contents

Description

Page

Power Point Outline

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Chart of Most Common Membership and Regulatory Entities

44

Colorado Revised Statutes, Title 12, Article 100, Accountants

12-100-101 Legislation declaration

46

12-100-102 Applicability of common provisions

46

12-100-103 Definitions

46

12-100-104 State board of accountancy ? subject to termination

44

12-100-105 Powers and duties of the board

48

12-100-106 Fees

49

12-100-107 Certification of certified public accountants ? issuance ? renewal ?

Reinstatement ? rules

49

12-100-108 Educational and experience requirements ? rules ? repeal

50

12-100-109 Examination ? reexamination ? rules

51

12-100-110 Approval of schools

51

12-100-111 Issuance of certification by reciprocity or by passing examination

of another state

52

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

52

12-100-113 Status - Retired - Inactive

54

12-100-114 Partnerships, professional corporations, and limited liability

companies composed of certified public accountants ? registration

thereof ? definitions

55

12-100-115 Continuing education

59

12-100-116 Unlawful acts

60

12-100-117 Exceptions ? acts not prohibited ? rules

62

12-100-118 Single act evidence of practice

63

12-100-119 Inactive certificate ? Repealed (See CRS ? 12-100-113)

63

12-100-120 Grounds for disciplinary action ? administrative penalties

64

12-100-121 Response to board communication

65

12-100-122 Revocation or suspension of partnership, professional corporation

or limited liability company registration

65

12-100-123 Hearings before board ? procedure ? review

66

12-100-124 Investigation ? findings ? board actions ? confidentiality of

complaints

67

12-100-125 Judicial review

68

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

68

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Colorado Rules and Regulations

Scott R. Saltzman,

CPE4UColorado

CPA, CVA, ASA, ABV, MAFF

Table of Contents

Description

12-100-127 Unauthorized practice ? penalties 12-100-128 Ownership of accountant's working papers 12-100-129 Ownership of state auditor's work papers 12-2-130 Repealed Colorado Revised Statutes, Title 12, Article 1 General Provisions and Title 20 Division of Professional and Occupational Colorado State Board of Accountancy Rules, Effective March 2, 2021 (Page numbering by of document) Chapter 1 Board Organization and Administration Chapter 2 Education Requirements for Examination and Certification Chapter 3 Examination General Requirements and Prohibited Conduct Chapter 4 Experience Requirements for Certification Chapter 5 Requirements for Certification Chapter 6 Certification Requirements, Discipline, Maintenance, and

Status Changes Chapter 7 Continuing Professional Education (CPE) Chapter 8 Peer Review Requirement Chapter 9 Rules of Professional Conduct Chapter 10 Declaratory Order Chapter 11 Practice Privilege/Mobility Chapter 12 Firm Requirements Policy Statements of the Colorado State Board of Accountancy

Page

68 68 69 69

70-98

1 9 14 17 19

22 31 38 43 53 55 57 96-109

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CPE4U

Scott R. Saltzman,

CPA, CVA, ASA, ABV, MAFF

Saltzman LLC (c)

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Purpose of the Colorado State Board of Accountancy

License and regulate CPAs and CPA Firms

Administration of the CPA exam

Make appropriate rules of professional conduct

Monitor CPE

Meet on a regular basis

Investigate complaints and if necessary issue disciplinary action

Keep records of CPAs and CPA Firms that practice in Colorado (active, inactive expired, and retired)

Collect fees (go into the State General Fund)

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