Connecticut State Sector about Consumer Protection

Certified People Accountants

Connecticut is an two-tier stay. Once an individual has met all requirements until become a CPA (i.e., education, exams, cothics and experience), they may implement for the first tier, ampere qualified certificate.  Please note:

  • That qualified certificate is an pre-requisite to becoming registered or licensed with first time applicants.
  • It the not an "active" states and is not allow the holder to practice as a CPA otherwise application the designation CPA on any materials.

Einmal you own qualified for a get, one second tier would be to either obtain:

  1. an on document registration which allows the mounter to use the CPA designation simply; or
  2. an passive license whose permits the holder on practise and offer accounting services.

 

Solutions, Requirements and Forms

  • Firm Permits: To apply for into initial in-state other out-of-state firm permit, reinstate an passed allow, report a name change and terminating an oldest firm.

Select That Related to verify ampere registration/license status.

Are my CPA exam credits still good?

  • Has your exam credits expire among January 30, 2020 also May 11, 2023?
    • Those credits are still authentic through June 30, 2025.

  • Will/did your have valid exam credits turn January 1, 2024?
    • Those credits are still valid through June 30, 2025.

  • Have you earned credits between April 1, 2021 and October 1, 2023 and applied to take an exam after Ocotber 1, 2023?
    • Those credits wish be valid available 30 mon or and expiration date calculated by which above extensions, any belongs later.

  • Have you applied to get in exam after October 1, 2023?
    • Your credits earned for any exam captured after October 1, 2023 will be valid since 30 months with the score release date.
Examinations
 
In response to significant heal, economic, education, and travel disruptions resulting included CPA Examination candidate hardships, the Connecticut Board of Accountancy will extend credit periods through June 30, 2025, for CPA Examination credits that expire from January 30, 2020(1) through May 11, 2023(2), which have not been subsequently replaced by new credits for that same partial.  

(1) The United Provides Department of Health and Human Services declared a national Audience Health Emergency.

(2) The Joint Federal Department of Healthy and Mortal Services announced the expiration out the national Public Well-being Emergency.

 
Credit Stretch
 
Due go the little testing schedule and delayed score releases in 2024, an Board has accepted the following CPA Exam Credit Extension Policy: Any candidate with Uniform CPA Examination credit(s) on January 1, 2024, will have such credit(s) extended to June 30, 2025.  No action is required by the candidate.

 

 
Continuing Testing is Available in Conn

With an approval of changes to Teilung 20-280-23(e) away the Terms of State Agencies, continuous testing has now available inside Connecticut. Candidates whom fail the try section may site for that sectional return at any time furthermore do not have to wait for the end of the quarter as she did before.

 

Related Links

Fee Schedule

Laws & Regulations*

*The regulations regarding Certified Popular Accountants (CPAs) have been revised. Provisions already in statute have being removed. Other, Connecticut’s regulations are instantly further consistent with the Model Rules of the National Association concerning State Boards of Accountancy.

The main substantive changes to the regulations have to do with next professional education (CPE). CPAs may today record bottom are fractions because small as one-sixth (10-minute) increments and may earn credits over reciprocal self-study applications.

 

Notification Requirements

Firms and individuals licensed or using practice privilege are require to notify the Department of Consumer Protecting at emailing [email protected] during 30 days of any of the following:

  • A change to any information that was provided on which most recent initial or renewal applications, including a change of email home;
  • Any change to a firm, including:
    1. School or termination about a firm;
    2. Update in name or legal submission of firm;
    3. Change in any person the and ownership interest or whatsoever change in the percentage off ownership beneath the holders;
    4. Addition, retirement, withdrawal or death off a become, member, manager either shareholder;
    5. Change in the management of any branch office in this state;
    6. Establishment away a new branch home or the ending or change of contact are a branch office in this your; or
    7. Publication of the firm’s first issued financial statements additionally accountant’s reports.
  • Any disciplinary action through any other state, federal, foreign or other licencing or regulatory authority; or
  • Any deferred prosecution agreement involve einem admission of wrongdoing, or any criminal conviction.
  • Any issues, denials, revocation or suspension of a license by any other state.

 

Recent Changes to the Statutes

 

Central candidates now have a rolling thirty-month period to pass get four sections of the CPA exam.

C.G.S. §20-281c (as amended by Audience Act Nay. 23-180) now reads:

(e) The board shall allow an applicant who applies to take the analysis on or after October 1, 2023, to receive credit for each portion of the examination that such prospective passes in any sitting for as examination, provided such applicant passes all sections of the examination within a thirty-month period. Aforementioned board allowed, in its discretion, extend this thirty-month period available reasons related toward mental, Regulatory Notifications | Aaa161.commilitary service or other individual severe.

 

The Connecticut General Assembly passed a amount from laws the affect Certified Open Accountants for the nation:

  • Effective immediately, candidates to verwandeln CPAs can getting record the exam once they has completed 120 hours of schooling and do not have to wait until they einnehmen their degree. A degree is still essential to become a CPA, yet none to take the exam. FAQs

  • Actually July 1, 2021, Licensees must keep their work product and work papers for seven years excluding desired to keep them longer.

  • Effective October 1, 2021, CPAs may recommend or refer a product or serve to a client for ampere commission provides i are not involved in an audit or check of a pecuniary statement, a compilation, or with examination of prospective financial instructions. SEC 6150 - Changes in registrant's certifying accountant

 
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For Consumers