Colorado CPA CPE Carryover: Can Extra Hours Roll Forward?
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Colorado's accountancy rules don't provide for carrying extra CPE hours into the next reporting period. CPE is counted in fixed two-year periods, January 1 of an even-numbered year through December 31 of the odd-numbered year. It accrues at 10 hours for each full quarter you hold an active certificate and is due by December 31 at the end of the period. The rules don't expressly prohibit carryover either, so confirm with the Board before counting excess hours toward a later period.
What the rule says
CPE Reporting Period A two-year period from January 1 of an even-numbered year through December 31 of an odd-numbered year during which the certificate holder must complete CPE.
CPE accrues at a rate of ten hours for every full quarter during which the certificate holder holds an active status certificate. The CPE must be completed on or before December 31 of the year ending the CPE reporting period in which the CPE obligation is incurred.
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