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Archive #64431
Metadata
Bill Number
SB26-076
HTTP Status
200
Valid JSON
Valid
Archived At
2026-05-20 11:44:14 MDT
Created At
2026-05-20 11:44:14 MDT
Parsed JSON
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"vote": "E", "last_name": "English" }, { "vote": "Y", "last_name": "Espenoza" }, { "vote": "Y", "last_name": "Feret" }, { "vote": "Y", "last_name": "Flanell" }, { "vote": "Y", "last_name": "Froelich" }, { "vote": "Y", "last_name": "Garcia" }, { "vote": "Y", "last_name": "Garcia Sander" }, { "vote": "Y", "last_name": "Gilchrist" }, { "vote": "Y", "last_name": "Goldstein" }, { "vote": "E", "last_name": "Gonzalez R." }, { "vote": "Y", "last_name": "Hamrick" }, { "vote": "Y", "last_name": "Hartsook" }, { "vote": "Y", "last_name": "Jackson" }, { "vote": "Y", "last_name": "Johnson" }, { "vote": "Y", "last_name": "Joseph" }, { "vote": "Y", "last_name": "Keltie" }, { "vote": "Y", "last_name": "Lieder" }, { "vote": "Y", "last_name": "Lindsay" }, { "vote": "Y", "last_name": "Luck" }, { "vote": "Y", "last_name": "Lukens" }, { "vote": "Y", "last_name": "Mabrey" }, { "vote": "Y", "last_name": "Marshall" }, { "vote": "Y", "last_name": "Martinez" }, { "vote": "Y", "last_name": "Mauro" }, { "vote": 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"vote": "V", "last_name": "District 21" }, { "vote": "Y", "last_name": "Exum" }, { "vote": "Y", "last_name": "Frizell" }, { "vote": "Y", "last_name": "Gonzales J." }, { "vote": "Y", "last_name": "Hinrichsen" }, { "vote": "Y", "last_name": "Jodeh" }, { "vote": "Y", "last_name": "Kipp" }, { "vote": "Y", "last_name": "Kirkmeyer" }, { "vote": "Y", "last_name": "Kolker" }, { "vote": "Y", "last_name": "Lindstedt" }, { "vote": "Y", "last_name": "Liston" }, { "vote": "Y", "last_name": "Marchman" }, { "vote": "Y", "last_name": "Mullica" }, { "vote": "Y", "last_name": "Pelton B." }, { "vote": "Y", "last_name": "Pelton R." }, { "vote": "Y", "last_name": "Rich" }, { "vote": "Y", "last_name": "Roberts" }, { "vote": "Y", "last_name": "Rodriguez" }, { "vote": "Y", "last_name": "Simpson" }, { "vote": "Y", "last_name": "Snyder" }, { "vote": "Y", "last_name": "Sullivan" }, { "vote": "Y", "last_name": "Wallace" }, { "vote": "Y", "last_name": "Weissman" }, { "vote": "Y", "last_name": "Zamora Wilson" }, { "vote": "Y", "last_name": "President" } ], "lay_over_date": "", "vote_date_time": "02/18/2026 09:24:27 AM" } ], "active": "F", "origin": "Senate", "lls_num": "26-0389", "session": "2026A", "subject": [ "Professions & Occupations" ], "bill_num": "SB26-076", "sponsors": [ { "id": "CR002", "title": "Representative", "s_type": "Prime Sponsor", "chamber": "House", "full_name": "Chris Richardson", "last_name": "Richardson", "first_name": "Chris", "sponsor_order": "3" }, { "id": "RS002", "title": "Representative", "s_type": "Prime Sponsor", "chamber": "House", "full_name": "Rebekah Stewart", "last_name": "Stewart R.", "first_name": "Rebekah", "sponsor_order": "4" }, { "id": "RK001", "title": "Representative", "s_type": "Co-sponsor", "chamber": "House", "full_name": "Rebecca Keltie", "last_name": "Keltie", "first_name": "Rebecca" }, { "id": "WL001", "title": "Senator", "s_type": "Prime Sponsor", "chamber": "Senate", "full_name": "William Lindstedt", "last_name": "Lindstedt", "first_name": 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"first_name": "Iman" }, { "id": "BK001", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Barbara Kirkmeyer", "last_name": "Kirkmeyer", "first_name": "Barbara" }, { "id": "LL002", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Larry Liston", "last_name": "Liston", "first_name": "Larry" }, { "id": "JM004", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Janice Marchman", "last_name": "Marchman", "first_name": "Janice" }, { "id": "RP001", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "Rod Pelton", "last_name": "Pelton R.", "first_name": "Rod" }, { "id": "JC002", "title": "Senator", "s_type": "Co-sponsor", "chamber": "Senate", "full_name": "James Coleman", "last_name": "Coleman", "first_name": "James" } ], "bill_files": [ { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/076_signed.pdf", "date": "05/04/2026", "label": "Signed Act", "url_html": "", "lastModified": "05/05/2026 04:18:25 PM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/076_enr.pdf", "date": "04/22/2026", "label": "Final Act", "url_html": "", "lastModified": "04/14/2026 10:10:23 AM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/076_rer.pdf", "date": "04/02/2026", "label": "Rerevised", "url_html": "", "lastModified": "04/02/2026 11:45:41 AM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/076_rev.pdf", "date": "03/30/2026", "label": "Revised", "url_html": "", "lastModified": "03/30/2026 05:10:51 PM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/076_ren.pdf", "date": "02/18/2026", "label": "Reengrossed", "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/076_ren.html", "lastModified": "02/18/2026 09:30:32 AM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/076_eng.pdf", "date": "02/17/2026", "label": "Engrossed", "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/076_eng.html", "lastModified": "02/17/2026 11:00:23 AM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/076_01.pdf", "date": "01/28/2026", "label": "Introduced", "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/076_01.html", "lastModified": "01/28/2026 12:30:22 PM" } ], "committees": [ { "id": "H_BUS_2026A", "name": "Business Affairs & Labor", "chamber": "House" }, { "id": "S_BLT_2026A", "name": "Business, Labor, & Technology", "chamber": "Senate" } ], "long_title": "Concerning the practice of certified public accountants.", "bill_status": "Signed into Law", "short_title": "Cert & Practice of Certified Public Accountants", "bill_summary": "<html><body><p> The act expands the ways in which individuals may become eligible for certification as a certified public accountant (CPA) in Colorado by creating 3 new education and experience pathways that may satisfy the requirements for CPA certification. The pathways become available for applicants beginning on January 1, 2027. The 3 pathways are:<br/></p><p><ul><li>Obtaining a baccalaureate degree, completing 2 years of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam;</li><li>Obtaining a baccalaureate degree, completing 30 additional semester hours, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam; and</li><li>Obtaining a post-baccalaureate degree, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam.</li></ul></p><p> For each pathway, an applicant's work experience must:<br/></p><p><ul><li>Meet the requirements set by the Colorado state board of accountancy (board) by rule;</li><li>Include any type of service or advice representing certain accounting-related skills needed to serve the public at the time of initial certification; and</li><li>Be verified by an actively licensed CPA who meets board requirements.</li></ul></p><p> Section 2 of the act conforms statutory provisions relating to an applicant's eligibility to sit for a CPA examination with the pathways to certification created by the act. Section 2 also reinforces that, regardless of an applicant's eligibility to sit for an exam, the applicant must complete one of the specified pathways in order to obtain a CPA certificate.<br/></p><p> Section 4 establishes that an individual CPA who is licensed or certified in good standing in another state or jurisdiction of the United States and whose principle place of business is located in another state or jurisdiction of the United States (out-of-state CPA) has all the same practice privileges as Colorado certificate holders, without the need to obtain a Colorado certificate, if the individual was required at their initial licensure or certification in the other state or jurisdiction of the United States to pass the uniform CPA examination and obtain a baccalaureate degree conferred by an accredited college or university. Additionally, the act continues the practice privileges of out-of-state CPAs who held practice privileges in Colorado as of December 31, 2024. Finally, the conferral of practice privileges upon out-of-state CPAs must be conducted in conformity with rules adopted by the board; except that the board shall not require an out-of-state CPA to provide a notice, fee, or other submission as a condition of exercising such practice privileges in Colorado.<br/><br/><br/><i>(Note: This summary applies to this bill as enacted.)</i></p></body></html>", "progress_bar": [ { "end": "F", "label": "Introduced", "position": 1 }, { "end": "F", "label": "Passed", "position": 2 }, { "end": "T", "label": "Became Law", "position": 3 } ], "special_type": "", "bill_category": "Professions & Occupations", "allow_testimony": "F", "amendment_files": [], "full_bill_topic": "Certification & Practice of Certified Public Accountants", "long_bill_files": [], "GHG_report_files": [], "preamended_files": [], "bill_sub_category": "Accountants", "fiscal_note_files": [ { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/SB076_00.pdf", "date": "02/06/2026", "label": "FN1", "url_html": "", "lastModified": "02/18/2026 03:21:52 PM", "label_detailed": "Initial Fiscal Note" } ], "is_budget_package": "No", "session_laws_files": { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/sl_081.pdf", "date": [ "08/12/2026" ], "page_num": 324, "url_html": "", "chapter_num": 81, "short_title": "Cert & Practice of Certified Public Accountants", "lastModified": "05/20/2026 11:25:54 AM", "governor_action": "Signed", "governor_action_date": "05/04/2026 02:30:14 PM" }, "summarized_history": [ { "date": "05/04/2026", "action": "Governor Signed", "location": "Governor" }, { "date": "04/23/2026", "action": "Sent to the Governor", "location": "Governor" }, { "date": "04/22/2026", "action": "Signed by the Speaker of the House", "location": "House" }, { "date": "04/22/2026", "action": "Signed by the President of the Senate", "location": "Senate" }, { "date": "04/02/2026", "action": "House Third Reading Passed - No Amendments", "location": "House" }, { "date": "03/31/2026", "action": "House Third Reading Laid Over Daily - No Amendments", "location": "House" }, { "date": "03/30/2026", "action": "House Second Reading Special Order - Passed - No Amendments", "location": "House" }, { "date": "03/27/2026", "action": "House Second Reading Laid Over Daily - No Amendments", "location": "House" }, { "date": "03/25/2026", "action": "House Committee on Business Affairs & Labor Refer Unamended to House Committee of the Whole", "location": "House" }, { "date": "02/18/2026", "action": "Introduced In House - Assigned to Business Affairs & Labor", "location": "House" }, { "date": "02/18/2026", "action": "Senate Third Reading Passed - No Amendments", "location": "Senate" }, { "date": "02/17/2026", "action": "Senate Second Reading Passed - No Amendments", "location": "Senate" }, { "date": "02/12/2026", "action": "Senate Committee on Business, Labor, & Technology Refer Unamended - Consent Calendar to Senate Committee of the Whole", "location": "Senate" }, { "date": "01/28/2026", "action": "Introduced In Senate - Assigned to Business, Labor, & Technology", "location": "Senate" } ], "research_note_files": [], "bill_sub_sub_category": "Other", "committee_report_files": [ { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/SB076_S_BLT_001.pdf", "date": "02/12/2026", "label": "S_BLT_2026A", "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/SB076_S_BLT_001.html", "lastModified": "02/12/2026 03:39:54 PM" }, { "url": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/SB076_H_BUS_001.pdf", "date": "03/25/2026", "label": "H_BUS_2026A", "url_html": "https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/SB076_H_BUS_001.html", "lastModified": "03/26/2026 09:10:40 AM" } ], "demographic_note_files": [], "updated_bill_summary_files": [], "budget_staff_analysis_files": [], "first_chamber_third_reading_date": "02/18/2026", "second_chamber_third_reading_date": "04/02/2026" }
Raw Response
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The pathways become available for applicants beginning on January 1, 2027. The 3 pathways are:<br/></p><p><ul><li>Obtaining a baccalaureate degree, completing 2 years of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam;</li><li>Obtaining a baccalaureate degree, completing 30 additional semester hours, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam; and</li><li>Obtaining a post-baccalaureate degree, completing one year of accounting-related work experience, completing a professional ethics course, and passing the written CPA exam.</li></ul></p><p> For each pathway, an applicant's work experience must:<br/></p><p><ul><li>Meet the requirements set by the Colorado state board of accountancy (board) by rule;</li><li>Include any type of service or advice representing certain accounting-related skills needed to serve the public at the time of initial certification; and</li><li>Be verified by an actively licensed CPA who meets board requirements.</li></ul></p><p> Section 2 of the act conforms statutory provisions relating to an applicant's eligibility to sit for a CPA examination with the pathways to certification created by the act. Section 2 also reinforces that, regardless of an applicant's eligibility to sit for an exam, the applicant must complete one of the specified pathways in order to obtain a CPA certificate.<br/></p><p> Section 4 establishes that an individual CPA who is licensed or certified in good standing in another state or jurisdiction of the United States and whose principle place of business is located in another state or jurisdiction of the United States (out-of-state CPA) has all the same practice privileges as Colorado certificate holders, without the need to obtain a Colorado certificate, if the individual was required at their initial licensure or certification in the other state or jurisdiction of the United States to pass the uniform CPA examination and obtain a baccalaureate degree conferred by an accredited college or university. Additionally, the act continues the practice privileges of out-of-state CPAs who held practice privileges in Colorado as of December 31, 2024. Finally, the conferral of practice privileges upon out-of-state CPAs must be conducted in conformity with rules adopted by the board; except that the board shall not require an out-of-state CPA to provide a notice, fee, or other submission as a condition of exercising such practice privileges in Colorado.<br/><br/><br/><i>(Note: This summary applies to this bill as enacted.)</i></p></body></html>","amendment_files":[],"session_laws_files":{"date":["08/12/2026"],"short_title":"Cert & Practice of Certified Public Accountants","lastModified":"05/20/2026 11:25:54 AM","url":"https://www.leg.state.co.us/CLICS/CLICS2026A/csl.nsf/0/231BF3508BF48ADB87258D2D0064B7EA/$File/sl_081.pdf","url_html":"","chapter_num":81,"page_num":324,"governor_action":"Signed","governor_action_date":"05/04/2026 02:30:14 PM"},"votes":[{"vote_id":"423","chamber":"HOUSE","action":"Third Reading","date":"04/02/2026", "vote_date_time":"04/02/2026 10:30:36 AM","lay_over_date":"", 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