# C.R.S. § 12-100-110: 12-100-110. Approval of schools

> Colorado · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T12_A100_S12-100-110

## Section

- **Citation:** C.R.S. § 12-100-110
- **Heading:** 12-100-110. Approval of schools
- **Jurisdiction:** Colorado
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** CO Code / Title 12 / Article 100 / Section 12-100-110

## Text

12-100-110. Approval of schools. (1) The board shall approve the accounting program of the schools that meet the following requirements:

(a) The school has a curriculum designed to give the candidate proficiency in those subjects in which the candidate must pass an examination to be licensed.

(b) The school shall have adequate equipment and resources, including suitable facilities for practical instruction and shall maintain an adequate professional library. It shall provide a sufficient number of full-time salaried instructors with satisfactory professional training. It shall provide a satisfactory major in accountancy and allied subjects. It shall require for admission the satisfactory completion of an approved four-year secondary school course of study or the equivalent.

(2) If any applicant is a graduate from a school that has not at the time of the filing of the application been approved by the board, the board may make an investigation to determine whether or not the school did, at the time of the applicant's attendance, meet the requirements set forth in subsection (1) of this section. If the board finds that the school did, at that time, meet the requirements set forth in that subsection, the board may approve the school as of the time of the applicant's graduation from the school.

(3) The board may, after a hearing, withdraw its approval of any school that fails to meet the requirements of the law and the standards of the board. The board shall give notice to the school complained against and shall hold a hearing on the complaint within a reasonable time after notice is given.

(4) Before disapproving any school for which approval is sought, the board shall give notice to the school of its contemplated action and shall hold a hearing within a reasonable time after notice is given, affording the school an opportunity to be heard.

## 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_S12-100-110. Check the current official text before relying on it. Not legal advice.