Colorado § 12-100-104 State board of accountancy - subject to termination

Colorado Statutes

§ 12-100-104 — State board of accountancy - subject to termination

Colorado § 12-100-104

Title 12Professions

Art.Accountants

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Bluebook

Colo. Rev. Stat. § 12-100-104 (2026).

Text

(1)The state board of accountancy is hereby created and consists of seven members appointed by the governor. Each member of the board shall be a citizen of the United States and a resident of this state. Five members of the board shall be holders of valid certified public accountant certificates issued under the laws of this state, a majority of whom are engaged in active practice as certified public accountants. Two members of the board shall be members of the public who do not hold a certified public accountant certificate. Members shall be appointed for terms of four years each. Any vacancy occurring during a term shall be filled by appointment by the governor for the unexpired term. Upon the expiration of a member's term of office, the member shall continue to serve until a

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(1) The
state board of accountancy is hereby created and consists of seven members
appointed by the governor. Each member of the board shall be a citizen of the
United States and a resident of this state. Five members of the board shall be
holders of valid certified public accountant certificates issued under the laws of
this state, a majority of whom are engaged in active practice as certified public
accountants. Two members of the board shall be members of the public who do not
hold a certified public accountant certificate. Members shall be appointed for terms
of four years each. Any vacancy occurring during a term shall be filled by
appointment by the governor for the unexpired term. Upon the expiration of a
member's term of office, the member shall continue to serve until a successor is
appointed. In no event shall a member of the board serve more than two
consecutive terms. The governor shall remove from the board any member whose
certificate has become void or has been revoked or suspended and may remove any
member of the board for neglect of duty, misconduct, or incompetence.

(1.5) The state board of accountancy is a type 1 entity, as defined in section
24-1-105.

(2) A majority of the board shall constitute a quorum for the transaction of
business.

(3) In any proceeding in court, civil or criminal, arising out of or founded upon
any provision of this article 100, a copy of the records of the board certified as
correct by the board shall be admissible in evidence as being the records of the
board.

(4) The disclosure of reports or working papers subpoenaed by the board or
any person or group authorized by the board to conduct an investigation into audit
or review attest activities of a certified public accountant or certified public
accounting firm pursuant to section 13-90-107 (1)(f)(III) or (1)(f)(IV) that is not in good
faith shall subject the member of the board, person, or group to civil liability for
damages to be determined by a court of competent jurisdiction.

Legislative History

Source: L. 2019: Entire title R&RE with relocations, (HB 19-1172), ch. 136, p. 794, � 1, effective October 1. L. 2022: (1.5) added, (SB 22-162), ch. 469, p. 3393, � 116, effective August 10.