Colorado CPA License Late Renewal: Late Fee and Grace Period
If you missed your Colorado renewal deadline
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60 days. A certificate not renewed by its expiration date expires, but it can still be renewed within a 60-day grace period by paying the renewal fee plus a late fee.
- Late fee: A late fee is added to the renewal fee. Neither the rule nor the statute states the amount: the statute calls it a delinquency fee set by the Division (C.R.S. 12-20-202(1)(e), 12-20-105, 24-79.5-102), and we found no published schedule. Confirm the amount when you renew.
- Practicing during the window: Allowed. The rule says a certificate holder will not be disciplined for holding out or practicing public accounting with an expired certificate during the grace period.
- After the window: After the 60 days the certificate stays expired, and the holder cannot hold out or perform any service that requires an active certificate until it is reinstated. Letting it expire doesn't cancel CPE you had already accrued: that CPE must be completed before reinstatement. Under the Board's reinstatement rule, a certificate expired less than two years needs the 80 CPE hours for the preceding reporting period plus 10 hours for each full quarter of the current period it was expired, up to 80. At two years or more (but under six), you must also pass the AICPA Professional Ethics comprehensive course. At six years or more, you also need either one year of experience or a master's degree or higher with a concentration in accounting, obtained within the two years before you apply, or you can qualify as a new applicant or through an active license from a substantially equivalent state. The statute separately requires reinstatement fees for a certificate expired more than two years.
Sourcing note: Colorado's late fee amount isn't published in the rule, the statute or the Division's public pages; the Division sets it administratively. (Last checked 2026-11-13.)
What the rule says
A certificate that is not renewed on or before the expiration date will expire; however, there is a sixty-day "grace period" from the expiration date within which the certificate may be renewed, subject to a late fee. A certificate holder will not be disciplined for holding out or practicing public accounting with an expired certificate during the grace period.
After the grace period, a certificate holder whose certificate has expired cannot hold out or perform any service for which an active certificate is required under section 12-100-116(1), C.R.S.
There is a sixty-day grace period from the expiration date of the certificate within which to pay the renewal fee, plus a late fee.
Allowing a certificate to expire does not relieve the certificate holder of the obligation to complete any CPE accrued but not completed as of the date the certificate expired. The certificate holder may be subject to discipline for failure to timely complete such CPE and he must complete that CPE prior to reinstating the certificate to active status as provided in Rule 1.9(K).
When a certificate has been in retired, inactive or expired status for less than two years, it may be reactivated or reinstated, provided the certificate holder has met the following requirements preceding the application receipt date. a. Completed the minimum eighty hours of CPE required for the CPE reporting period immediately preceding the CPE reporting period in which the application for reactivation or reinstatement is received; and b. Completed a minimum of ten hours of CPE for each full quarter during the current CPE reporting period in which the certificate was retired, inactive or expired, up to eighty hours.
When a certificate has been in retired, inactive or expired status for at least two but less than six years, it may be reactivated or reinstated, provided the certificate holder has met the requirements set forth in section (1) of this Rule 1.9(K) and completes and passes the Professional Ethics: The American Institute of Certified Public Accountants’ Comprehensive Course (for Licensure) or a subsequently named course.
When a certificate has been in retired, inactive or expired status for six years or more, it may be reactivated or reinstated, provided the certificate holder has satisfied the conditions set forth in paragraphs (a), (b), or (c) of this Rule 1.9(K)(3). a. The certificate holder must: (1) Meet the requirements of section (2) of this Rule 1.9(K); and (2) Obtain: (a) One year of experience as provided in Rule 1.7, except that the experience must be obtained within two years immediately preceding the application receipt date; or (b) A Master’s degree or higher with a concentration in accounting deemed obtained from an Accredited Baccalaureate Granting College, as provided in Rule 1.5(B), within two years immediately preceding the application receipt date. b. The certificate holder may reinstate or reactivate a certificate that has been retired, inactive or expired for six years or more by satisfying the same conditions as an applicant for initial certification, including passing the examination, meeting the education and experience requirements as established by statute and these Rules, and completing and passing the AICPA Ethics Course and Examination. c. The certificate holder may reinstate or reactivate a certificate that has been retired, inactive or expired for six years or more if the certificate holder holds a certificate, license or other recognized qualification in full force and effect from a foreign country that has entered into an MRA as provided in Rule 1.8(F), or a certificate or license in active status issued by another state provided the other state meets the substantial equivalency requirements defined in Rule 1.4.
If the license, registration, or certificate has been expired for more than two years, the person with the expired license, registration, or certificate shall pay all applicable renewal and reinstatement fees and shall satisfactorily demonstrate to the regulator that the person is competent to practice within his or her profession.
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