Reporting Requirements and Discipline Proceedings for Colorado CPAs Following a DUI Conviction

Certified Public Accountants (CPAs) in Colorado are subject to regulations to ensure professional competence, integrity and trust. The Colorado State Board of Accountancy governs licensure and enforces the Colorado Public Accountancy Act. C.R.S. § 12-100-101 et seq. An accountant’s conduct, both in their professional practice and their personal life, can trigger a disciplinary action when that conduct implicates professional ethics, public protection, or statutory requirements.

A DUI conviction in Colorado, while typically categorized as a criminal offense unrelated to financial fraud, can nonetheless trigger consequences for CPAs. The Board requires licensees to report certain criminal convictions promptly. When charged with driving under the influence in Colorado, an accountant must be aware of the reporting requirements applicable to CPAs who are convicted of driving under the influence, the disciplinary process that may follow, and strategic considerations for mitigating adverse outcomes.

Statutory and Regulatory Authority

The Colorado Public Accountancy Act, along with Board rules codified in the Colorado Code of Regulations (3 CCR 705-1), establishes the legal basis for CPA licensure, practice standards, and disciplinary actions. The Board has explicit authority to discipline licensees for:

• Conviction of a felony.

• Conviction of a misdemeanor involving dishonesty or fraud.

• Failure to report such convictions within the required timeframes.

• Conduct deemed unprofessional or discreditable to the accounting profession.

Although a DUI or DWAI conviction is not typically considered a crime involving dishonesty or fraud, the Board may still initiate action based on its broader authority to protect the public interest. In some instances, aggravating factors—such as repeat offenses, alcohol or substance abuse, or related criminal conduct—can elevate its seriousness.

Mandatory Self-Reporting Requirement

Timeline for Reporting

Under Board Rule 1.16 and its related provisions, a Colorado CPA must report any conviction of a felony or a misdemeanor involving dishonesty or fraud to the Board within 45 days of the date of conviction. This obligation to report includes providing written notice and submitting required forms and documentation. While this rule focuses on specific categories of offenses, it may be prudent to report a DUI conviction to reduces the risk of the Board later determining that the offense should have been disclosed and imposing discipline for a reporting failure.

Method of Reporting

The licensee should submit the report in writing to the Board’s office. The submission should be professional, factual, and free of extraneous details. Best practices include:

• Providing a cover letter identifying the conviction, case number, court, and date of judgment.

• Attaching the court’s judgment or sentencing order.

• Including a brief factual summary.

• Notifying the Board of any steps taken to mitigate the situation, such as completion of alcohol education or treatment.

Consequences of Non-Compliance

Failure to report within 45 days is itself grounds for disciplinary action. The Board may impose sanctions even if it determines the underlying conviction would not have otherwise justified discipline. This underscores the importance of strict adherence to the reporting deadline.

Board Investigation Process

Once the Board receives a report or otherwise becomes aware of a conviction, it initiates a review to determine whether disciplinary proceedings are warranted. During its initial assessment, the Board will conducts a preliminary review, assessing the nature of the offense, the relationship of the conduct to the CPA’s professional duties, and the presence of aggravating or mitigating circumstances. In some cases, the Board may close the matter after this assessment, particularly if the DUI appears isolated, the licensee demonstrates compliance with all legal obligations, and no public safety concerns remain.

If the Board determines further inquiry is necessary, it will open a formal investigation. This process may include requesting additional records from the CPA, reviewing court documents and sentencing conditions, and interviewing witnesses or relevant parties. The CPA may be asked to provide a written statement or appear for an investigative interview. While cooperation is important, any communication should be made with a clear understanding of potential consequences. Many CPAs choose to retain legal counsel at this stage.

If the Board finds minor concerns but insufficient grounds for formal discipline, it may issue a Confidential Letter of Concern. This letter is not public discipline but serves as a formal warning that the conduct is viewed as inconsistent with professional standards.

If the Board determines that formal action is warranted, it may proceed in several ways.

Consent Order

The Board may offer a Consent Order, which is a negotiated settlement between the CPA and the Board. A Consent Order typically includes an acknowledgment of the facts, an agreement to specific sanctions, and a waiver of the right to a contested hearing. Consent Orders resolve matters quickly but become part of the public record. The terms may include probation, mandatory treatment, or monitoring.

Formal Hearing

If no settlement is reached, the matter proceeds to a formal administrative hearing. This hearing is conducted before an Administrative Law Judge (ALJ) or Board panel. The Board presents evidence of the conviction and any related conduct, and the CPA may present mitigating evidence, character testimony, and compliance records. At the conclusion of the hearing, the ALJ or Board issues findings of fact, conclusions of law, and either a recommended or final decision.

The licensee has the right to appeal an adverse decision to the Colorado Court of Appeals under the Administrative Procedure Act. Appeals focus on legal or procedural errors rather than re-litigating the facts. Success in an administrative appeal is limited, so many CPAs focus their efforts on negotiating favorable terms earlier in the process.

Potential Sanctions

Sanctions for a DUI-related matter can vary widely based on circumstances, including prior disciplinary history, severity of the offense, and steps taken toward rehabilitation. Possible outcomes include:

• Public censure – A formal reprimand published by the Board.

• Probation – Conditional practice subject to monitoring or reporting.

• Suspension – Temporary loss of the ability to practice.

• Revocation – Permanent loss of a CPA license, with potential future reinstatement eligibility.

• Fines and costs – Monetary penalties and payment of investigation costs.

In cases involving substance abuse, the Board may also require participation in treatment programs or monitoring through a professional health program.

A DUI conviction does not suspend CPE requirements. CPAs must continue to complete:

• 80 hours of CPE every two-year reporting period.

• At least 4 hours in ethics, including up to 2 hours in Colorado Rules & Regulations.

Failure to meet CPE requirements during or after a disciplinary process can trigger additional sanctions, compounding the impact of the original conviction.

A DUI in Colorado can have substantial professional implications for a CPA. Timely reporting within 45 days is critical to avoiding separate sanctions for non-compliance. Maintaining transparency, securing experienced legal representation, and starting mitigation early on are good strategies for protecting one’s CPA license and professional reputation. Even through the reporting requirements regarding DUI convictions leave room for interpretation, proactive engagement with the Board may provide a better outcome.