EDUCATION

　　All first-time applicants must be:

　　Have a social security number if they are physically present in the US. and

　　Complete the Affidavit of Eligibility. and

　　If the applicant is not physically present in the US, they must also complete the SSN Affidavit. and

　　Meet ONE of the following educational requirements:

　　Received baccalaureate degree before July 1, 1993 and who apply for certification after July 31, 1991 by one of the six (6) U.S. regional accrediting bodies, are required to complete;

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

　　At least twenty-one (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 six (6) semester hours in any one of these areas can be applied towards the twenty-one (21) semester hour total;

　　All 3 semester hours of auditing must address the generally accepted auditing standards (GAAS).

　　2. Received baccalaureate degree after June 30, 1993 by one of the six (6) U.S. regional accrediting bodies, are required to complete;

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

　　At least twenty-one (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 six (6) semester hours in any single category can be applied towards the twenty-one (21) semester hour total;

　　All 3 semester hours of auditing must address the generally accepted auditing standards (GAAS).

　　3. Applicants 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.)

　　All educational transcripts, Affidavit of Eligibility, SSN Affidavit, Certificate of Enrollments, and/or foreign evaluations are required to be submitted at the time of application. Official school transcripts, Certificate of Enrollments and/or foreign evaluations are required to be mailed directly to CPA Examination Services from the academic institution or evaluation service.

　　COURSE REQUIREMENTS

　　Commercial CPA review courses are not acceptable.

　　Correspondence, on-line courses and CLEP credit are acceptable when an applicant receives credit for the courses at a regionally accredited university. These courses must appear on an official transcript.

　　Education earned at a community college or 2-year degree granting institution is acceptable.

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