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CPA Application Process

  • Application (SBA-11)
  • Examination
    • Applicants must pass all 4 parts of the Uniform CPA Examination administered by NASBA with a passing grade of 75 or better. All passing scores must be obtained within 18 months from the date the first exam is passed.
    • For questions regarding the CT CPA Examination, please contact NASBA, Geneva Mosley,  Connecticut Coordinator, at 1-800-272-3926 or 615-880-4286, Ext 4269 or via email gmosley@NASBA.org.    
  • Education - At least a baccalaureate degree
    • Took the CPA exam after January 1, 2000 OR prior to January 1, 2000 and at least 2 years of experience:
      • Total of 150 semesters hours including: 36 semester hours in accounting, 30 semester hours in economics & business administration, 60 semester hours in general education and 24 semester hours in any credit subject
    • Took the CPA exam prior to January 1, 2000 and at least three years of experience:
      • At least 24 semester hours on accounting, 3 semester hours in economics, 3 semester hours in finance, 3 semester hours in business law and 13 semester hours in general business subjects. 
    • Transcripts must be sent in a sealed envelope to the department. Note: Applicants who took the CPA exam in Connecticut on or before May 26, 2007 are not required to provide transcripts.
    • Education obtained outside of the US must be evaluated by the National Association of Credential Evaluation Services (NACES) www.naces.org.
    • For additional information regarding the educational requirements click here.
  • Experience Verification (SBA-12)
    • Minimum 2 years, 104 weeks for applicants who took the exam after January 1, 2000 with 150 semester hours of education or prior to January 1, 2000 with 150 hours of education. 
    • Minimum of 3 years, 156 weeks for applicants who took the exam prior to January 1, 2000 with less than 150 semester hours of education. Experience cannot be any older than 10 years and it must be under the supervision  of a Certified Public Accountant holding a certified public accounting certificate or license for no less than three years prior to the verification of such experience.  
  • Ethics - Successful completion of the AICPA Professional Ethics for CPAs self study Comprehensive Course for Certification with a score of 90 or higher.  Contact the AICPA at 212-596-6200 or visit CTCPA. 
  • Application (SBA-11) 
    • Reciprocal applicants who document no less than 5 years of public accounting experience within the last 10 years are exempt from the education and ethics requirement. The 10-year period starts on the date of licensure or certification from another state.
  • Verification of Certificate/License & CPA Exam Grades (SBA-7).
    • All applicants must have their original certificate verified and confirmation they passed the Uniform CPA Exam by sitting for all 4 parts and achieving a passing grade of 75 or better for each part.  
  • Education - At least a baccalaureate degree
    • Took the CPA exam after January 1, 2000 OR prior to January 1, 2000 and at least 2 years of experience:
      • Total of 150 semesters hours including: 36 semester hours in accounting, 30 semester hours in economics & business administration, 60 semester hours in general education and 24 semester hours in any credit subject.
    • Took the CPA exam prior to January 1, 2000 and at least three years of experience:
      • At least 24 semester hours on accounting, 3 semester hours in economics, 3 semester hours in finance, 3 semester hours in business law and 13 semester hours in general business subjects. 
    • Transcript(s) must be sent in a sealed envelope to the department.
    • Education obtained outside of the US must be evaluated by the National Association of Credential Evaluation Services (NACES) www.naces.org.
    • For additional information regarding the educational requirements click here.
  • Experience Verification (SBA-12)
    • Minimum 2 years, 104 weeks for applicants who took the exam after January 1, 2000 with 150 semester hours of education or prior to January 1, 2000 with 150 hours of education.
    • Minimum of 3 years, 156 weeks for applicants who took the exam prior to January 1, 2000 with less than 150 semester hours of education. Experience cannot be any older than 10 years and it must be under the supervision  of a Certified Public Accountant holding a certified public accounting certificate or license for no less than three years prior to the verification of such experience.
  • Ethics - Successful completion of the AICPA Professional Ethics for CPAs self study course with a score of 90 or higher.  Contact the AICPA at 212-596-6200 or visit CTCPA.
 Candidates who hold a CT Certificate

Applicants who have already gone through the certification process and have a Connecticut certificate and now wish to apply for a registration or license:

The SBA-6 & SBA-6A can be used for the following: apply for an initial firm permit, reinstate an expired permit, report a name change and terminate an old firm.

Regulations