reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › DIVISION OF PROFESSIONS AND OCCUPATIONS (§§ 12-20-101 — 12-30-209) › Article 30 - PROVISIONS APPLICABLE TO HEALTH-CARE PROFESSIONS AND OCCUPATIONS (§§ 12-30-101 — 12-30-209) › Part 1 - MISCELLANEOUS PROVISIONS APPLICABLE TO HEALTH-CARE PROFESSIONS AND OCCUPATIONS (§§ 12-30-101 — 12-30-124) › Section 12-30-123 - Health-care providers - on-site administered topical medication - use for continued treatment - definition

(1)
As used in this section, "facility-provided medication" or "medication" means a topical medication that a health-care provider or medical office has on hand or that is retrieved from a dispensing system for a specified patient for use during a surgical procedure or a visit to a health-care provider.
(2)
(a)
A health-care provider may offer any unused portion of a facility-provided medication to a patient if the medication is required for continued treatment, the medication does not contain a controlled substance, and the medication was administered to the patient during the patient's visit to the health-care provider. The health-care provider shall document within the patient's medical record that the patient must continue the medication at home, including the patient's dosage and directions for use.
(b)
A health-care provider shall label a facility-provided medication as required pursuant to article 280 of this title 12.
(3)
If a facility-provided medication is used for a patient during a visit to a health-care provider and the facility-provided medication is provided to the patient for continuity of treatment, the health-care provider is responsible for counseling the patient on the proper use of the medication, and a pharmacist's requirement to counsel the patient concerning the medication pursuant to section 12-280-138 is waived.
Added by 2024 Ch. 120,§ 1, eff. 4/22/2024.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › DIVISION OF PROFESSIONS AND OCCUPATIONS (§§ 12-20-101 — 12-30-209) › Article 30 - PROVISIONS APPLICABLE TO HEALTH-CARE PROFESSIONS AND OCCUPATIONS (§§ 12-30-101 — 12-30-209) › Part 2 - PROFESSIONAL REVIEW OF HEALTH-CARE PROVIDERS (§§ 12-30-201 — 12-30-209) › Section 12-30-205 - Hospital professional review committees

(1)
The quality and appropriateness of patient care rendered by persons licensed under article
240
of this title 12, advanced practice registered nurses, certified midwives, and other licensed health-care professionals so influence the total quality of patient care that a review of care provided in a hospital is ineffective without concomitantly reviewing the overall competence of, professional conduct of, or the quality and appropriateness of care rendered by these persons.
(2)
(a)
(I)
Whenever a professional review committee created pursuant to section
12-30-204
reasonably believes that the quality or appropriateness of care provided by other licensed health-care professionals may have adversely affected the outcome of patient care, the professional review committee shall:
(A)
Refer the matter to a hospital quality management program created pursuant to section
25-3-109
; or
(B)
Consult with a representative of the other licensed health-care professional's profession.
(II)
A professional review committee established pursuant to this part 2 may meet and act in collaboration with a hospital quality management program established pursuant to section
25-3-109
.
(b)
All matters considered in collaboration with or referred to a committee pursuant to this subsection (2) and all records and proceedings related thereto shall remain confidential, and the committee members, governing board, witnesses, and complainants are subject to the immunities and privileges as set forth in this part 2.
(3)
Nothing in this section is deemed to extend the authority or jurisdiction of the medical board to any individual not otherwise subject to the jurisdiction of the board.
Amended by 2023 Ch. 261,§ 36, eff. 5/25/2023.
Renumbered from C.R.S. §
12-36.5-104.4
and amended by 2019 Ch. 136, § 1, eff. 10/1/2019.
L. 94: Entire section added, p. 1740, § 1, effective May 31. L. 2010: (3) amended, (HB 10 -1260), ch. 403, p. 1983, § 66, effective July 1. L. 2012: (1) amended, (HB 12-1300), ch. 245, p. 1171, § 7, effective July 1.
This section is similar to former § 12-36.5-104.4 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › DIVISION OF PROFESSIONS AND OCCUPATIONS (§§ 12-20-101 — 12-30-209) › Article 30 - PROVISIONS APPLICABLE TO HEALTH-CARE PROFESSIONS AND OCCUPATIONS (§§ 12-30-101 — 12-30-209) › Part 2 - PROFESSIONAL REVIEW OF HEALTH-CARE PROVIDERS (§§ 12-30-201 — 12-30-209) › Section 12-30-207 - Immunity from liability

(1)
A member of a professional review committee, a governing board, or any committee or third party designated by the governing board under section
12-30-204 (9)(b)
; any person serving on the staff of that committee, board, panel, or third party; a witness or consultant before a professional review committee; and any person who files a complaint or otherwise participates in the professional review process is immune from suit and liability for damages in any civil or criminal action, including antitrust actions, brought by a person licensed under article
240
of this title 12, an advanced practice registered nurse, or a certified midwife who is the subject of the review by the professional review committee unless, in connection with the professional review process, the person provided false information and knew that the information was false.
(2)
The governing board and the authorized entity that has established a professional review committee pursuant to section
12-30-204
is immune from suit and liability for damages in any civil or criminal action, including antitrust actions, brought by a person licensed under article
240
of this title 12, an advanced practice registered nurse, or a certified midwife who is the subject of the review by such professional review committee if the professional review action was taken within the scope of the professional review process and was taken:
(a)
In the objectively reasonable belief that the action was in the furtherance of quality health care;
(b)
After an objectively reasonable effort to obtain the facts of the matter;
(c)
In the objectively reasonable belief that the action taken was warranted by the facts; and
(d)
In accordance with procedures that, under the circumstances, were fair to the person licensed under article
240
of this title 12, the advanced practice registered nurse, or the certified midwife.
Amended by 2023 Ch. 261,§ 38, eff. 5/25/2023.
Renumbered from C.R.S. §
12-36.5-105
and amended by 2019 Ch. 136, § 1, eff. 10/1/2019.
L. 89: Entire article added, p. 683, § 1, effective July 1. L. 2004: (2) amended, p. 1830, § 71, effective August 4. L. 2012: Entire section amended, (HB 12-1300), ch. 245, p. 1174, § 9, effective July 1.
This section is similar to former § 12-36.5-105 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › DIVISION OF PROFESSIONS AND OCCUPATIONS (§§ 12-20-101 — 12-30-209) › Article 30 - PROVISIONS APPLICABLE TO HEALTH-CARE PROFESSIONS AND OCCUPATIONS (§§ 12-30-101 — 12-30-209) › Part 2 - PROFESSIONAL REVIEW OF HEALTH-CARE PROVIDERS (§§ 12-30-201 — 12-30-209) › Section 12-30-209 - Repeal of part - review of functions

This part 2 is repealed, effective September 1, 2030. Before the repeal, the functions of professional review committees are scheduled for review in accordance with section
24-34-104
.
Amended by 2019 Ch. 181,§ 6, eff. 10/1/2019.
Renumbered from C.R.S. §
12-36.5-107
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
Amended by 2019 Ch. 181,§ 2, eff. 8/2/2019.
L. 2010: Entire section added, (HB 10-1260), ch. 403, p. 1944, §4, effective July 1. L. 2012: Entire section amended, (HB 12-1300), ch. 245, p. 1160, § 1, effective July 1.
(1) This section is similar to former § 12-36.5-107 as it existed prior to 2019.
(2) Before its relocation in 2019, this section was amended in SB 19-234. Those amendments were superseded by the repeal and reenactment of this title 12, effective October 1, 2019. For those amendments to the former section in effect from August 2, 2019, to October 1, 2019, see SB 19-234, chapter 181, Session Laws of Colorado 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-101 - Legislative declaration

(1)
It is declared to be in the interest of the citizens of the state of Colorado and a proper exercise of the police power of the state of Colorado to provide for the licensing and registration of certified public accountants, to ensure that persons who hold themselves out as possessing professional qualifications as certified public accountants are, in fact, qualified to render accounting services of a professional nature, and to provide for regulation of certified public accountants employed, serving clients, or doing business in Colorado and the maintenance of high standards of professional conduct by those licensed and registered as certified public accountants. Because of the customary reliance by the public upon audited financial statements and upon financial information presented with the opinion or certificate of persons purporting to possess expert knowledge in accounting or auditing, it is further declared to be in the interest of the citizens to limit and restrict, under the circumstances set forth in this article 100, the issuance of opinions or certificates relating to accounting or financial statements that utilize or contain wording indicating that the author has expert knowledge in accounting or auditing or that purport to express an independent auditor's opinion as to financial position, financial results of operations, changes in financial position, reliability of financial information, or compliance with conditions established by law or contract to persons licensed or registered pursuant to this article 100.
(2)
It is declared that the state board of accountancy may invoke discipline proactively with regard to certified public accountants employed, serving clients, or doing business in Colorado when required for the protection of the public health, safety, and welfare of the citizens of this state.
Renumbered from C.R.S. §
12-2-101
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 59: p. 128, § 1. CRS 53: § 2-2-1. C.R.S. 1963: § 2-1-1. L. 77: Entire section amended, p. 596, § 1, effective July 1. L. 90: Entire section amended, p. 743, § 1, effective July 1. L. 2000: Entire section amended, p. 1581, § 1, effective July 1.
This section is similar to former § 12-2-101 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-102 - Applicability of common provisions

Articles
1
and
20
of this title 12 apply, according to their terms, to this article 100.
Added by 2019 Ch. 136,§ 1, eff. 10/1/2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-104 - State board of accountancy - subject to termination

(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.
Amended by 2022 Ch. 469,§116, eff. 8/10/2022.
Renumbered from C.R.S. §
12-2-103
and amended by 2019 Ch. 136,§1, eff. 10/1/2019.
L. 59: p. 128, § 2. CRS 53: § 2-2-2. C.R.S. 1963: § 2-1-2. L. 67: p. 962, § 1. L. 76: (5) added, p. 622, § 7, effective July 1. L. 77: (1) R&RE, p. 597, § 2, effective July 1. L. 79: (4) repealed, p. 912, § 16, effective July 1. L. 90: (1) and (3) amended, p. 744, § 3, effective July 1. L. 2000: (1) amended, p. 1582, § 2, effective July 1. L. 2003: (6) amended, p. 1394, § 2, effective August 6. L. 2004: (6)(a) amended, p. 1792, § 1, effective August 4.
This section is similar to former § 12-2-103 as it existed prior to 2019.
2022 Ch. 469, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-106 - Fees

(1)
A fee authorized to be established pursuant to section
12-20-105
shall be paid for each application made to the board, whether it is an application for examination or reexamination or for issuance, renewal, reactivation, or reinstatement of a certificate of certified public accountant, an application for registration with the board as a public accounting firm, or any other application requiring formal action or consideration by the board. The fee required shall not be returnable irrespective of the action taken by the board.
(2)
A fee authorized to be established pursuant to section
12-20-105
shall be paid for each examination in which the candidate is examined in the subjects prescribed by the board.
(3)
Repealed.
(4)
Nothing in this section shall be construed to authorize the board to impose any notice, fee, or other submission requirement on a certified public accountant or registered public accountant from another state or a foreign partnership, corporation, limited partnership, limited liability limited partnership, or limited liability company, that is practicing accountancy in this state pursuant to section
12-100-117(2)
.
Amended by 2020 Ch. 126,§ 8, eff. 6/25/2020.
Renumbered from C.R.S. §
12-2-106
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 59: p. 135, § 13. CRS 53: § 2-2-13. C.R.S. 1963: § 2-1-13. L. 67: p. 48, § 1. L. 79: (1) to (3) amended, p. 1643, § 64, effective July 19. L. 90: (1) to (3) amended, p. 745, § 6, effective July 1. L. 2008: (5) added, p. 692, § 3, effective August 5. L. 2010: (1) to (4) amended, (HB 10-1236), ch. 146, p. 502, §17, effective July 1.
This section is similar to former § 12-2-106 as it existed prior to 2019.
For the short title ("Red Tape Reduction Act") and the legislative declaration in HB 20-1326, see sections 1 and 2 of chapter 126, Session Laws of Colorado 2020.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-107 - Certificate of certified public accountant - issuance - renewal - reinstatement - rules

(1)
The board shall grant a certificate of certified public accountant to any applicant who:
(a)
Repealed.
(b)
Satisfies the board of the applicant's continued competence; or
(c)
(I)
Passes a written examination pursuant to section
12-100-109
; and
(II)
Meets the requirements of section
12-100-108
.
(2)
All certificates issued pursuant to this article 100 are subject to the renewal, expiration, reinstatement, and delinquency fee provisions specified in section
12-20-202(1) and (2)
. Any person whose certificate has expired shall be subject to the penalties provided in this article 100 or section
12-20-202(1)
.
(3)
Any person who practices certified public accounting after the expiration of his or her certificate shall be practicing in violation of this article 100. The board may refuse to reactivate or reinstate any expired certificate for conduct that constitutes a violation of this article 100.
(4)
Effective on the first renewal period established by the board after May 31, 2011, the board shall not renew the certificate of a holder who issues attest or compilation reports unless the certificate holder performs public accounting within a partnership, professional corporation, or limited liability company or the certificate holder has undergone a peer review conducted according to rules promulgated by the board that meet the standards for performing and reporting on a peer review of the American Institute of Certified Public Accountants or an equivalent standard.
Amended by 2020 Ch. 126,§ 9, eff. 6/25/2020.
Renumbered from C.R.S. §
12-2-108
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 59: p. 130, § 5. CRS 53: § 2-2-5. C.R.S. 1963: § 2-1-5. L. 73: p. 514, § 3. L. 77: (1)(a) repealed, p. 644, § 13, effective March 16; entire section R&RE, p. 597, § 4, effective July 1. L. 81: (1)(a) and (2) repealed and (1)(c) amended, pp. 659, 661, §§ 2, 8, effective July 1. L. 90: (1)(d) and (3) to (6) added, p. 746, §§ 7, 8, effective July 1. L. 2000: (1)(c), (1)(d), and (5) amended and (1)(e) added, p. 1582, § 4, effective July 1. L. 2004: (3) to (5) amended, p. 1793, § 2, effective August 4. L. 2010: (1) R&RE, (6) amended, and (7) added, (HB 10-1236), ch. 146, pp. 494, 506, §§ 4, 29, effective July 1.
This section is similar to former § 12-2-108 as it existed prior to 2019.
For the short title ("Red Tape Reduction Act") and the legislative declaration in HB 20-1326, see sections 1 and 2 of chapter 126, Session Laws of Colorado 2020.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-108 - Educational and experience requirements - rules

(1)
On and after July 1, 2015, a person meets the educational and experience requirements necessary to be issued a certificate of certified public accountant if the applicant:
(a)
(I)
Has a baccalaureate or higher degree conferred by an accredited college or university with an accounting program approved by the board or has a baccalaureate with a nonaccounting concentration supplemented by what the board determines to be the equivalent of an accounting concentration, including related courses in other areas of business administration; and
(II)
Has completed at least one hundred fifty semester hours of college education approved by the board;
(b)
Has successfully completed a course of study concerning the subject of professional ethics approved by the board and passed a written examination concerning the subject prepared and given by educational institutions or professional organizations deemed qualified by the board to administer the examination; and
(c)
Has one year's experience that:
(I)
Meets the requirements set by the board by rule;
(II)
Is in any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills, which may be gained through employment in government, industry, academia, or public practice; and
(III)
Is verified by an actively licensed certified public accountant who meets the requirements set by the board by rule.
Renumbered from C.R.S. §
12-2-109
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 59: p. 130, § 6. CRS 53: § 2-2-6. C.R.S. 1963: § 2-1-6. L. 67: p. 962, § 2. L. 70: p. 90, § 1. L. 77: Entire section R&RE, p. 598, § 5, effective July 1. L. 81: (1)(c) amended, p. 659, § 3, effective July 1. L. 2010: IP(1)(a), (1)(a)(II), (1)(b), and (1)(c) amended and (2) and (3) added, (HB 10-1236), ch. 146, p. 494, §5, effective July 1. L. 2011: (1), IP(2), and (2)(a)(II) amended, (HB 11-1015), ch. 2, p. 2, §2, effective March 1.
This section is similar to former § 12-2-109 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-109 - Examinations - reexaminations - rules

(1)
The board shall provide licensure examinations as often as necessary to provide candidates a reasonable opportunity to take the examination. Examinations shall adequately test a candidate's knowledge of accounting, auditing, and any other related subject the board deems relevant and necessary. Any additional examination subject shall be designated by the board by rule. The board shall set the passing score for an examination at a level to adequately reflect the minimum level of competency necessary for the practice of accountancy.
(2)
The board shall establish by rule the standards for granting conditional examination credit for candidates who pass one or more but not all of the sections of the examination.
(3)
The board may use the standard examinations and advisory grading service promulgated by the American Institute of Certified Public Accountants, which examination shall be deemed prima facie to meet the requirements of this section.
(4)
A candidate for a certificate of certified public accountant who meets the educational requirements set by the board by rule is entitled to take an examination.
(5)
Any candidate who has passed any or all sections of an examination in another state shall be credited for passing the sections if the sections passed are determined by the board to be equivalent to sections of the examination offered in this state and if the testing requirements in the other state are substantially the same as in this state.
(6)
If a candidate fails an examination or fails to pass in all subjects as provided in subsection (5) of this section, the board may require the candidate to take additional study before taking another examination.
Renumbered from C.R.S. §
12-2-111
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 59: p. 132, § 8. CRS 53: § 2-2-8. C.R.S. 1963: § 2-1-8. L. 67: p. 962, § 3. L. 77: (1), (4), (5), and (8) amended and (7) repealed, pp. 598, 602, §§ 6, 14, effective July 1. L. 81: (4) amended, p. 660, § 4, effective July 1. L. 90: (5) and (8) amended, p. 747, § 9, effective July 1. L. 93: (1), (2), (5), and (8) amended, p. 349, § 1, effective April 12. L. 2010: (1), (4), and (6) amended, (HB 10-1236), ch. 146, p. 495, §6, effective July 1.
This section is similar to former § 12-2-111 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 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.
Renumbered from C.R.S. §
12-2-112
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 59: p. 133, § 9. CRS 53: § 2-2-9. C.R.S. 1963: § 2-1-9. L. 77: IP(1) and (1)(b) amended, p. 599, § 7, effective July 1. L. 2010: IP(1) and (1)(a) amended, (HB 10-1236), ch. 146, p. 502, §18, effective July 1.
This section is similar to former § 12-2-112 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-111 - Issuance of certificate by reciprocity

The board may issue a certificate of certified public accountant to an applicant who satisfies the requirements of the occupational credential portability program.
Amended by 2020 Ch. 126,§ 7, eff. 6/25/2020.
Renumbered from C.R.S. §
12-2-113
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 59: p. 134, § 10. CRS 53: § 2-2-10. C.R.S. 1963: § 2-1-10. L. 67: p. 963, § 4. L. 77: Entire section amended, p. 599, § 8, effective July 1. L. 90: (1)(a) and (1)(b) amended, p. 747, § 10, effective July 1. L. 2010: (1)(b) amended, (HB 10-1236), ch. 146, p. 503, §19, effective July 1.
This section is similar to former § 12-2-113 as it existed prior to 2019.
For the short title ("Red Tape Reduction Act") and the legislative declaration in HB 20-1326, see sections 1 and 2 of chapter 126, Session Laws of Colorado 2020.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-118 - Single act evidence of practice

Any person who displays, utters, or causes to be displayed or uttered a card, sign, advertisement, or other printed, engraved, or written instrument or device bearing the person's name in conjunction with the words "certified public accountant", the abbreviation "C.P.A.", or any title, designation, or abbreviation prohibited by section
12-100-112
may be presumed in any action brought under section
12-100-124
to have held himself or herself out to be a certified public accountant holding an active certificate of certified public accountant pursuant to section
12-100-107
. In any legal action brought under this article 100, evidence of the commission of a single act prohibited by this article 100 is sufficient to justify an injunction.
Renumbered from C.R.S. §
12-2-122
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 59: p. 144, § 28. CRS 53: § 2-2-28. C.R.S. 1963: § 2-1-28. L. 90: Entire section amended, p. 752, § 18, effective July 1. L. 2010: Entire section amended, (HB 10-1236), ch. 146, p. 501, §14, effective July 1.
This section is similar to former § 12-2-122 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-119 - [Repealed]

Repealed by 2019 Ch. 235,§21, eff. 5/20/2019.
Renumbered from C.R.S. §
12-2-122.5
and amended by 2019 Ch. 136,§1, eff. 10/1/2019.
Repealed by 2019 Ch. 235,§11, eff. 7/1/2019.
History for former 12-2-122.5: L. 90: Entire section added, p. 753, § 19, effective July 1. L. 2000: (1) amended, p. 1585, § 6, effective July 1. L. 2010: Entire section amended, (HB 10-1236), ch. 146, p. 504, §23, effective July 1.
(1) (a) This section was similar to former § 12-2-122.5 as it existed prior to 2019.
(b) This section was repealed and relocated to §
12-100-113(2)
in 2019.
(2) Before its relocation in 2019, this section was repealed in SB 19-155, effective July 1, 2019. It was then also repealed in its current location in SB 19-155, effective October 1, 2019. See sections 11 and 21 of chapter 235, Session Laws of Colorado 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-121 - Response to board communication

A certificant shall, at the request of the board, respond to communications from the board within thirty days after the mailing of any communication.
Renumbered from C.R.S. §
12-2-123.5
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 90: Entire section added, p. 755, § 22, effective July 1. L. 2010: Entire section amended, (HB 10-1236), ch. 146, p. 504, §24, effective July 1.
This section is similar to former § 12-2-123.5 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-122 - Revocation or suspension of partnership, professional corporation, or limited liability company registration

(1)
After notice and hearing as provided in section
12-100-123
, the board shall revoke the registration of a partnership, professional corporation, or limited liability company if, at the time of the hearing, the partnership, professional corporation, or limited liability company does not have all the qualifications prescribed by the section of this article 100 under which it qualified for registration.
(2)
After notice and hearing as provided in section
12-100-123
, the board may take disciplinary or other action against a registrant as authorized by section
12-20-404
for any of the causes enumerated in section
12-100-120
or for the following additional causes:
(a)
The revocation, suspension, or refusal to renew the certificate of any partner, shareholder, or member;
(b)
The cancellation, revocation, suspension, or refusal to renew the authority of the partnership or any partner thereof to practice public accounting in any other jurisdiction;
(c)
The cancellation, revocation, suspension, or refusal to renew the authority of the professional corporation, limited liability company, or foreign corporation or limited liability company or any shareholder or member thereof to practice public accounting by any other state or federal jurisdiction, or jurisdiction outside the United States or the public company accounting oversight board, created by the federal "Sarbanes-Oxley Act of 2002",
15 U.S.C. sec. 7201
et seq., as amended.
Renumbered from C.R.S. §
12-2-124
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 59: p. 139, § 19. CRS 53: § 2-2-19. C.R.S. 1963: § 2-1-19. L. 70: p. 92, § 6. L. 90: (1), IP(2), and (2)(a) amended, p. 755, § 23, effective July 1. L. 94: Entire section amended, p. 1088, § 5, effective May 4. L. 2010: (2) amended, (HB 10-1236), ch. 146, p. 496, §8, effective July 1. L. 2011: IP(2) amended, (HB 11-1015), ch. 2, p. 4, §3, effective March 1.
This section is similar to former § 12-2-124 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-123 - Hearings before board - notice - procedure - review

(1)
(a)
The board may initiate proceedings under this article 100, either on its own motion or on the complaint of any person.
(b)
The board, through the department, may employ administrative law judges on a full-time or part-time basis to conduct hearings as provided by this article 100 or on any matter within the board's jurisdiction upon such conditions and terms as the board may determine.
(2)
Except as otherwise provided in this article 100, all proceedings before the board with respect to the denial, suspension, or revocation of certificates or registrations issued under this article 100 shall be conducted pursuant to the provisions of sections
12-20-403
,
24-4-104
, and
24-4-105
.
(3)
If, after having been served with the notice of hearing as provided for in this section, the accused fails to appear at the hearing and defend, the board may proceed to hear evidence against the accused and may enter such order as is justified by the evidence, which order shall be final unless the accused petitions for a review thereof as provided in this section. Within thirty days after the date of any order, upon a showing of good cause for failing to appear and defend, the board may reopen the proceedings and may permit the accused to submit evidence in his or her behalf.
(4)
At all hearings, the attorney general of this state or one of the attorney general's designated assistants shall appear and represent the board.
(5)
The decision of the board shall be by majority vote thereof.
Renumbered from C.R.S. §
12-2-125
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 59: p. 140, § 21. CRS 53: § 2-2-21. C.R.S. 1963: § 2-1-21. L. 77: Entire section R&RE, p. 601, § 11, effective July 1. L. 90: (1) and (2) amended, p. 756, § 24, effective July 1. L. 2004: (4) amended and (4.5) added, p. 1794, § 4, effective August 4. L. 2010: (3) and (5) amended, (HB 10-1236), ch. 146, p. 504, §25, effective July 1.
This section is similar to former § 12-2-125 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-125 - Judicial review

(1)
Section
12-20-408
governs judicial review of a final action or order of the board.
(2)
For the purposes of review, the residence of the board shall be the city and county of Denver.
Renumbered from C.R.S. §
12-2-127
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 59: p. 141, § 22. CRS 53: § 2-2-22. C.R.S. 1963: § 2-1-22. L. 67: p. 964, § 7. L. 70: p. 93, § 7. L. 77: Entire section R&RE, p. 602, § 12, effective July 1. L. 90: (1) R&RE, p. 757, § 26, effective July 1.
This section is similar to former § 12-2-127 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-126 - Reconsideration and review of action of board

The board, on its own motion or upon application, at any time after the imposition of any discipline as provided in section
12-100-120(1)
, may reconsider its prior action and reinstate or restore the license or terminate probation or reduce the severity of its prior disciplinary action. The taking of any further action, or the holding of a hearing with respect thereto, shall rest in the sole discretion of the board.
Renumbered from C.R.S. §
12-2-128
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
This section is similar to former § 12-2-128 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-127 - Unauthorized practice - penalties

Any person who violates section
12-100-112
or
12-100-116(1)(a)
is subject to penalties pursuant to section
12-20-407(1)(a)
.
Renumbered from C.R.S. §
12-2-129
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 59: p. 144, § 27. CRS 53: § 2-2-27. C.R.S. 1963: § 2-1-27. L. 67: p. 965, § 10. L. 85: Entire section amended, p. 405, § 1, effective July 1. L. 90: Entire section amended, p. 757, § 28, effective July 1. L. 2002: Entire section amended, p. 1472, § 46, effective October 1. L. 2006: Entire section amended, p. 81, § 1, effective August 7. L. 2010: Entire section amended, (HB 10-1236), ch. 146, p. 501, §15, effective July 1.
This section is similar to former § 12-2-129 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-128 - Ownership of accountant's working papers

All statements, records, schedules, working papers, and memoranda made by a certified public accountant incident to or in the course of professional service to a client by the certified public accountant, except financial statements submitted by a certified public accountant to a client and books and records prepared for the use of the client, shall be and remain the property of the certified public accountant in the absence of an express agreement to the contrary between the certified public accountant and the client.
Renumbered from C.R.S. §
12-2-130
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
This section is similar to former § 12-2-130 as it existed prior to 2019.
For the statutory privilege with respect to testimony concerning communications between a certified public accountant and the accountant's client, see § 13-90-107(1)(f).
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-129 - Ownership of state auditor's working papers

Except for reports submitted to the legislative audit committee and books and records prepared for use by such committee, all statements, records, schedules, working papers, and memoranda prepared by a certified public accountant in the employ of the state auditor's office, in the course of professional service to the legislative audit committee, shall be and remain the property of the state auditor's office and shall be kept confidential unless a majority of the members of the legislative audit committee vote to open such documents.
Renumbered from C.R.S. §
12-2-130.5
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
This section is similar to former § 12-2-130.5 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 100 - ACCOUNTANTS (§§ 12-100-101 — 12-100-130) › Section 12-100-130 - Repeal of article - subject to review

This article 100 is repealed, effective September 1, 2030. Before the repeal, the state board of accountancy is scheduled for review in accordance with section
24-34-104
.
Amended by 2019 Ch. 235,§ 20, eff. 10/1/2019.
Renumbered from C.R.S. §
12-2-132
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
Amended by 2019 Ch. 235,§ 2, eff. 7/1/2019.
L. 2000: Entire section added, p. 1587, § 9, effective July 1. L. 2005: (1) amended, p. 241, § 5, effective July 1. L. 2010: (1) amended, (HB 10-1236), ch. 146, p. 493, §3, effective July 1.
(1) This section is similar to former § 12-2-132 as it existed prior to 2019.
(2) Before its relocation in 2019, this section was amended in SB 19-155. Those amendments were superseded by the repeal and reenactment of this title 12, effective October 1, 2019. For those amendments to the former section in effect from July 1, 2019, to October 1, 2019, see SB 19-155, chapter 235, Session Laws of Colorado 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 105 - BARBERS AND COSMETOLOGISTS (§§ 12-105-101 — 12-105-126) › Section 12-105-101 - Short title

The short title of this article 105 is the "Barber and Cosmetologist Act".
Renumbered from C.R.S. §
12-8-101
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 77: Entire article R&RE, p. 612, § 1, effective July 1. L. 90: Entire section amended, p. 760, § 1, effective July 1.
This section is similar to former § 12-8-101 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 105 - BARBERS AND COSMETOLOGISTS (§§ 12-105-101 — 12-105-126) › Section 12-105-102 - Legislative declaration

The purpose of this article 105 is to protect the public's health, safety, and welfare with respect to the professional practice of barbers, hairstylists, cosmetologists, estheticians, and nail technicians, and, therefore, testing procedures and disciplinary actions are of the highest priority. Access of qualified professionals to these professions shall not be unduly restricted. The director is hereby directed to enforce this article 105 to accomplish the purposes set forth in this section.
Renumbered from C.R.S. §
12-8-102
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
Amended by 2015 Ch. 122,§ 2, eff. 5/1/2015.
L. 77: Entire article R&RE, p. 612, § 1, effective July 1. L. 90: Entire section amended, p. 760, § 2, effective July 1. L. 2000: Entire section amended, p. 2015, § 1, effective July 1. L. 2005: Entire section amended, p. 560, § 1, effective July 1. L. 2015: Entire section amended, (SB 15-106), ch. 122, p. 376, § 2, effective May 1.
This section is similar to former § 12-8-102 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 105 - BARBERS AND COSMETOLOGISTS (§§ 12-105-101 — 12-105-126) › Section 12-105-103 - Applicability of common provisions

Articles
1
and
20
of this title 12 apply, according to their terms, to this article 105.
Added by 2019 Ch. 136,§ 1, eff. 10/1/2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 105 - BARBERS AND COSMETOLOGISTS (§§ 12-105-101 — 12-105-126) › Section 12-105-105 - Books and records - report - publications

(1)
The director shall keep a record of proceedings. The director shall keep a register of applicants for licenses showing the name and address of each applicant and whether such applicant was granted or refused a license. The director shall keep a register of places of business showing each owner's name and the address of each such place of business. The books and records of the director shall be prima facie evidence of matters contained therein and shall constitute public records.
(2)
Publications of the director circulated in quantity outside the executive branch shall be issued in accordance with the provisions of section
24-1-136
.
Renumbered from C.R.S. §
12-8-107
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
L. 77: Entire article R&RE, p. 615, § 1, effective July 1. L. 79: (2) amended, p. 435, § 4, effective July 1. L. 83: (2) and (3) amended, p. 828, § 12, effective July 1. L. 90: (1) amended, p. 762, § 6, effective July 1. L. 2000: Entire section amended, p. 2017, § 6, effective July 1. L. 2005: (2) repealed, p. 562, § 4, effective July 1.
This section is similar to former § 12-8-107 as it existed prior to 2019.
2023 Colorado Revised Statutes › Title 12 - PROFESSIONS AND OCCUPATIONS (§§ 12-1-101 — 12-315-310) › BUSINESS PROFESSIONS AND OCCUPATIONS (§§ 12-100-101 — 12-165-113) › Article 105 - BARBERS AND COSMETOLOGISTS (§§ 12-105-101 — 12-105-126) › Section 12-105-107 - Examinations

(1)
For the benefit of applicants, the director shall hold examinations as often as necessary, subject to appropriation constraints.
(2)
The respective examinations of applicants for licenses to practice barbering, hairstyling, or cosmetology under this article 105 shall be conducted under rules prescribed by the director and shall include practical demonstrations, written tests in reference to the practices to which a license is applied, and such related studies or subjects as the director may determine necessary for the proper and efficient performance of the practices, and the examinations shall not be confined to any specific system or method. The practical demonstrations shall be conducted under conditions that are as similar to actual operating conditions as possible. The director is authorized to rent adequate facilities in which to hold the examinations.
(3)
The examinations must be consistent with the practical and theoretical requirements of the practices of barbering, hairstyling, or cosmetology or providing nail technician or esthetician services as provided by this article 105, and the director shall review, revise, and update the examinations periodically on a reasonable basis in consultation with the advisory committee created pursuant to section
12-105-106
. Examinations must be graded promptly, and the results of the examinations must be made available to the applicants promptly. The examination must emphasize health and safety issues.
(4)
The director shall offer a separate and complete testing station and facility for each applicant, and no oral examination shall be given in connection with practical demonstrations.
(5)
No person is permitted to examine applicants in any of the practical portions for barbers, hairstylists, cosmetologists, estheticians, or nail technicians in which the person has not had practical experience and received a license as provided in this article 105.
Renumbered from C.R.S. §
12-8-110
and amended by 2019 Ch. 136,§ 1, eff. 10/1/2019.
Amended by 2015 Ch. 122,§ 6, eff. 5/1/2015.
L. 77: Entire article R&RE, p. 616, § 1, effective July 1. L. 90: (1) R&RE, (3) and (5) amended, and (6) repealed, pp. 763, 764, 771, §§ 8, 9, 32, effective July 1. L. 2000: (1) to (5) amended, p. 2019, § 9, effective July 1. L. 2005: (3) amended, p. 563, § 6, effective July 1. L. 2015: (3) and (5) amended, (SB 15-106), ch. 122, p. 379, § 6, effective May 1.
This section is similar to former § 12-8-110 as it existed prior to 2019.