# C.R.S. § 12-100-103: 12-100-103. Definitions - rules

> Colorado · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-103

## Section

- **Citation:** C.R.S. § 12-100-103
- **Heading:** 12-100-103. Definitions - rules
- **Jurisdiction:** Colorado
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** CO Code / Title 12 / Article 100 / Section 12-100-103

## Text

12-100-103. Definitions - rules. As used in this article 100, unless the context otherwise requires:

(1) "Accredited college or university" means either:

(a) A college or university that is accredited by one of the following regional accrediting agencies or their successor agencies:

(I) The Middle States Association of Colleges and Schools;

(II) The North Central Association of Colleges and Schools;

(III) The New England Association of Schools and Colleges;

(IV) The Northwest Commission on Colleges and Universities;

(V) The Southern Association of Colleges and Schools;

(VI) The Accrediting Commission for Schools, Western Association of Schools and Colleges; or

(b) A college or university that meets academic standards substantially equivalent to the standards of the agencies specified in subsection (1)(a) of this section. The board shall establish by rule what constitutes substantially equivalent academic standards.

(2) "Board" means the state board of accountancy created in section 12-100-104.

(3) "Foreign corporation" means a corporation organized under the laws of another state that meets the requirements of section 12-100-114 (11).

(4) "Foreign limited liability company" means a limited liability company organized under the laws of another state that meets the requirements of section 12-100-114 (11).

(5) "Limited liability company" means a limited liability company organized for the sole purpose of providing professional services to the public customarily performed by certified public accountants and includes foreign limited liability companies.

(6) "Peer review" means a study, appraisal, or review by an independent certified public accountant of one or more aspects of the professional work of another certified public accountant or of a registered partnership, corporation, or limited liability company that issues attest or compilation reports.

(7) "Person" includes individuals, partnerships, professional corporations, and limited liability companies.

(8) "Professional corporation" means a corporation organized for the sole purpose of providing professional services to the public customarily performed by certified public accountants and includes foreign corporations.

(9) "State" means any state, territory, or insular possession of the United States and the District of Columbia.

## Nearby sections

- [C.R.S. § 12-100-101 12-100-101. Legislative declaration](https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-101.md)
- [C.R.S. § 12-100-102 12-100-102. Applicability of common provisions](https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-102.md)
- [C.R.S. § 12-100-103 12-100-103. Definitions - rules](https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-103.md)
- [C.R.S. § 12-100-104 12-100-104. State board of accountancy - subject to termination](https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-104.md)
- [C.R.S. § 12-100-105 12-100-105. Powers and duties of board](https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-105.md)
- [C.R.S. § 12-100-106 12-100-106. Fees](https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-106.md)
- [C.R.S. § 12-100-107 12-100-107. Certificate of certified public accountant - issuance - renewal - reinstatement](https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-107.md)
- [C.R.S. § 12-100-108 12-100-108. Educational and experience requirements - rules](https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-108.md)
- [C.R.S. § 12-100-109 12-100-109. Examinations - reexaminations - rules](https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-109.md)
- [C.R.S. § 12-100-110 12-100-110. Approval of schools](https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-110.md)
- [C.R.S. § 12-100-111 12-100-111. Issuance of certificate by reciprocity](https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-111.md)
- [C.R.S. § 12-100-112 12-100-112. Use of the title "certified public accountant"](https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-112.md)
- [C.R.S. § 12-100-113 12-100-113. Status - retired - inactive](https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-113.md)
- [C.R.S. § 12-100-114 12-100-114. Partnerships, professional corporations, and limited liability companies compose](https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-114.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-103. Check the current official text before relying on it. Not legal advice.