Colorado Revised Statutes Title 12. Professions and Occupations § 12-100-115. Continuing education--rules

(2) The board shall promulgate rules governing the following:

(3) In exercising its power under subsection (2) of this section, the board shall, as a basis for a high standard of practice by certified public accountants, establish requirements that will assure reasonable currency of knowledge. The requirements shall assure that a variety of alternative means of compliance with continuing education requirements are available to certificate holders and shall take cognizance of specialized areas of practice.

(4) The board shall make exceptions from continuing education requirements for holders of certificates who are not engaged in public practice or who cannot continue their education for reasons of health, military service, or other good cause. If the holders of certificates return to the practice of public accounting, the holders of certificates shall meet the continuing education requirements as the board may determine.

(5) The board shall determine in each case whether a holder of certificate of certified public accountant has complied with continuing education requirements adopted by the board or has demonstrated compliance, in accordance with subsection (1)(b) of this section, with the continuing education requirements of the state in which the certificate holder's principal place of business is located.