Below, we have provided an overview of the Connecticut CPA requirements to either qualify as a Certified Public Accountant (CPA) in the state of Connecticut or to acquire a Connecticut CPA license. Each state has different CPA requirements, but here we will take a close look at the Constitution State. In addition to passing the CPA exam, which has a reputation for its difficulty, you must also meet the course credit, educational and work requirements.
In order to make this process easier for you to navigate, we have listed all of the relevant information below, as well as the contact information for the Connecticut State Board of Accountancy. We recommended confirming all information with the board to ensure that you qualify, and that the charges have not been updated since this piece was published.
Connecticut has no minimum age requirement to sit the CPA exam.
There is no residency requirement for the state of Connecticut.
Although Connecticut does not require US citizenship to take the exam, applicants are required to have a valid social security number.
Connecticut CPA candidates require a bachelor’s degree or higher with a major in either accounting or business from an accredited institution that is recognized by the board for licensure. However, they can take the exam itself before acquiring their degree. Similarly, they can take the exam when they have accumulated at least 120 semester hours of credits, but will need 150 semester hours in order to apply for their licensure after passing the CPA exam.
These college credit hours must be meet the following minimum requirements:
- Accounting (24 hours)
- Business subjects (22 hours), including:
- Business Law
The Connecticut State Board of Accountancy recognizes bachelor’s degree program at a college or university accredited by a CHEA Regional Accrediting Organization. Correspondence, online courses and CLEP credit are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an official transcript.
Foreign applicants can have their credentials evaluated the National Association of Credential Evaluation Services (NACES). If they are found to be substantially equivalent, the applicant will be able to sit the CPA exam. Otherwise, they will need to meet the outstanding requirements and then resubmit them to their evaluation service.
The Connecticut State Board of Accountancy has a 2,000-hour work experience requirement before you will qualify for licensure. It can only be fulfilled after you have met the 150-semester hour requirement. The work requirement must be met in a minimum of two years and no more than three years. This experience can comprise of any type of services or advice using accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills The applicant can meet the work experience requirement either before or after taking the CPA exam.
The Connecticut State Board of Accountancy requires the candidate to take the AICPA Professional Ethics Comprehensive Course “For Licensure,” as well as the associated exam. The applicant must achieve 90% or higher in order to apply for licensure. This can be done before or after taking the CPA exam.
How to Apply for the Connecticut CPA Exam
- Request issuing bodies to send your official transcripts directly to the CPA Examination Service (CPAES) either via email to email@example.com, or by post to CPA Examination Services – CT, PO Box 198469, Nashville, TN 37219
- Where possible, a certificate of enrollment directly from your school
- Any international credentials evaluation summaries must be sent directly from the evaluation service provider
- Supply a full record of all current and inactive licensures from any state or jurisdiction
- The bachelor’s degree was accepted by a recognized institution for admission into one of their graduate programs
- Official copies of all transcripts must be sent from the institutions’ Registrars directly to the Board. However, if you passed the CPA before 2007, this is not necessary.
- Pay the fee
|Initial Application Fee||$170.00|
|Auditing & Attestation (AUD) Exam (NASBA)||$226.15|
|Financial Accounting & Reporting (FAR) Exam (NASBA)||$226.15|
|Regulation (REG) Exam (NASBA)||$226.15|
|Business Environment & Concepts (BEC) Exam (NASBA)||$226.15|
|Registration fee (4 x $85.00)||$340.00|
All fees are non-refundable, but the exams can be rescheduled.
Prometric Testing Centers both in and out of state and country.
How to Apply for a Connecticut CPA License
The Connecticut State Board of Accountancy processes their own CPA license applications. Therefore, in order to apply for licensure, you will need to:
- Either submit the online application form, or fill out and submit this form
- Submit the Experience Verification form
- Request the Registrars of all colleges and universities to submit official copies of your transcripts directly to the Board
- Submit proof of passing the AICPA Exam
- Pay the licensing fee of $150.00
Interstate License Reciprocity
Connecticut recognizes interstate license reciprocity on the basis of substantial equivalency on condition that the following requirements are met:
- The submissions of:
- The month and year of the applicant’s successful completion of the Uniform CPA Examination
- A list of all states or jurisdictions in which the applicant holds or has ever held a license to practice accountancy
- All academic degrees held by the applicant
- Proof of meeting the 150-semester hour and education requirements outlined above
- Proof of meeting the experience requirements
- Proof from the licensing jurisdiction that the applicant’s license is current
- Paying the application fee and License Endorsement fee
An out-of-state CPA license holder of substantial equivalence according to NASBA’s National Qualification Appraisal Service (NQAS) whose principal pace of business is not in Connecticut can obtain a permit from the Connecticut State Board of Accountancy, provided that:
- Their primary place of business is in the issuing state
- Their license with that state is current and in good standing
Foreign CA license holders who can practice public accountancy in their issuing country are permitted to prepare states and reports on behalf of a foreign firm from the same country, and to also sign these reports with their title in that country.
International License Reciprocity
Connecticut does not recognize NASBA’s Mutual recognition agreements. However, any such license holder will be permitted to apply for CPA license reciprocity in a state or jurisdiction that does recognize the MRA Agreements and then apply for interstate license reciprocity afterwards.
Otherwise, license holders from non-equivalency jurisdictions will need to have their credentials evaluated by a state-recognized credentials evaluation service. Once approved, they will need to sit the CPA exam, in addition to meeting the rest of the requirements outlined above.
NTS Validation Period
After your application is accepted and you have paid the exam fee, you will receive a Notice to Schedule (NTS.) You will then have 6 months in which to schedule the exam, or the NTS will expire. You will then need to pay the fee again. Therefore, make sure that you are able to take the exams within that time frame before registering.
License Renewal Requirements
Active license holders
Connecticut license holders are required to renew their licenses every year by December 31st. Renewal notices are EMAILED to all credential holders during the renewal period from October 1st to December 31st. However, their 40 Continued Professional Education (CPE) hours need to be completed every fiscal year, July 1st through June 30th, and must be reported to the Board by December 31st of every year as part of the renewal process. The application requirements are listed below.
Renewal applicants must submit:
- Submit the online renewal application form
- Pay the $150.00 renewal fee
- Proof of fulfilling the 40 CPE requirements. These must include:
- Ethics (4 hours) once every three cycles
- If the license holder works in attestation or compilation or signs financial statements on behalf of a firm, they will need to fulfill 8 CPE hours of financial statement preparation and reporting subjects
- Proof of CPE must be kept by the applicant for three years in case of auditing
- Allowed a maximum of 20 CPE hours as an instructor
- Allowed a maximum of 10 CPE hours as an author/writer
- You can receive a maximum of 60 hours, with 20 hours being carried into the next renewal cycle. They can only be carried forward for one year
- Courses are measured in 50-minute contact hours
- Governmental Auditors require 80 CPE hours, 24 of which must be directly related to environment and government auditing. This must be met every TWO years, with a minimum requirement of 20 CPE hours per year.
- All CPE must be submitted by ONLY ONE of the following methods:
- Online (recommended)
- Paper form
- The board accepts credit hours in fractions of an hour as low as 1/5th (or 10 minutes)
- Non-compliance fees:
- If you earn 40 hours of CPE after July 31, 2021, but before November 1, 2021, you must pay a late CPE fee of $315 along with the renewal fee.
- If you earn 40 hours of CPE after November 1, 2021, through December 31, 2021, you must pay a late CPE fee of $625 along with the renewal fee.
- If you have not earned or will not earn your 40 hours of CPE by December 31, 2021, you must contact Board legal counsel at firstname.lastname@example.org.
Non-Resident Licensee Requirement
A non-resident licensee whose primary place of business is not in Connecticut and who has an active status CPA license in Connecticut meets Connecticut’s renewal requirements by meeting the requirements in which the licensee’s principal office is located. This exemption from CPE reporting must be requested annually by December 31st. If the principal office state has no CPE requirements, then Connecticut’s requirements apply.
Inactive license holders
Failure to meet the CPE requirements within 150 days of the submission date will result in the license expiring. In order to reinstate it, you will need to pay the additional reinstatement fee of $565.00 once the other requirements have been met. You will then need to submit this application form.
A license holder can also apply to change their status to ‘Inactive.’ This will exempt them from needing to fulfill the CPE requirements. But they will need to pay the inactive license renewal fee. They will need to pay the reinstatement fee and submit the form, should they later wish to revert back to ‘Active’ status.
Connecticut State Board of Accountancy
- Mailing Address: Department of Consumer Protection
450 Columbus Boulevard, Suite 901
Hartford, Connecticut 06103-1840
- Phone: (860) 713-6300
- Toll Free: (800) 842-2649
- Fax: (860) 706-1203
- Email: email@example.com OR firstname.lastname@example.org
- Website: https://portal.ct.gov/DCP/Occupational-and-Professional-Division/Occupational-Boards/State-Board-of-Accountancy
- Connecticut Society of CPAs: https://www.ctcpas.org/future-cpas/ethics-exam
- Hours: 08:30-16:30