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SB 76

Certification & Practice of Certified Public Accountants

2026 Regular Session

Colorado SB 76 revises CPA certification and practice standards, with Senate passage and House review pending, affecting accountant licensing and professional requirements statewide.

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Bill Summary · SB 76

Legislative bill overview

SB 76 modifies Colorado's certification and practice requirements for Certified Public Accountants (CPAs). The bill has passed the Colorado Senate without amendments and is now in the House Business Affairs & Labor Committee for consideration. The specific provisions are not detailed in the action log provided, but the bill addresses regulatory standards for CPA licensure and professional practice.

Why is this important

CPAs play a critical role in financial reporting, tax compliance, and business operations across Colorado's economy. Changes to CPA certification requirements can affect professional standards, market entry for practitioners, consumer protection, and the state's competitiveness in attracting accounting talent and businesses.

Potential points of contention

  • Scope of practice changes – Modifications to what services CPAs can offer may benefit some practitioners while restricting others' business models
  • Licensing standards – Altered certification requirements could make entry easier or harder for new CPAs, affecting workforce supply and service costs
  • Interstate reciprocity – Changes to Colorado's standards may create inconsistency with other states' CPA requirements, complicating multi-state practice

Compiled from official sources — confirm details with the bill’s official record.

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