CPA Educational Requirements
What classes do I need to take in order to be eligible to apply for a CPA certificate?
Connecticut Regulation 20-280-23 dictates the level of education required of those taking the CPA examination for the first time. Connecticut Regulation 20-280-22 dictates the level of education required to receive a CPA certificate.
Education Requirements to Sit for the CPA Exam
Those applying to take the CPA exam for the first time after May 26, 2007 must have completed a baccalaureate degree program at a college or university accredited by a CHEA Regional Accrediting Organization in order to be eligible to sit for the CPA exam. The applicant must have:
- A baccalaureate degree
- 46 semester hours in the study of accounting and related subjects, including, but not limited to:
- 24 semester hours in accounting. The institution offering the course will designate these courses as accounting specific in their course offering, typically with the ACC or ACCT class designation.
- At least one business law course
- At least one economics course
- At least one finance course
Education Requirements to Receive a CPA Certificate
Those who took the CPA exam for the first time after January 1, 2000 must have completed 150 semester hours of postsecondary education at a college or university accredited by a CHEA Regional Accrediting Organization in order to be eligible to receive a CPA certificate. These 150 semester hours must include:
- A baccalaureate degree
- 36 semester hours in accounting. The institution offering the course will designate these courses as accounting specific in there course offering, typically with the ACC or ACCT class designation.
- 30 semester hours in economics or business courses other than accounting. Course descriptions are needed to determine whether the course is sufficiently related to economics or business. The following are examples of courses that may be considered business or economics courses:
- Business Finance
- Financial Management
- Managerial Finance
- Business Law
- Commercial Law
- Principles of Management
- Organizational Behavior
- Principles of Marketing
- Marketing Strategies
Business Statistics - Note that advertising, retailing, and insurance courses are typically NOT accepted as business or economics courses.
- 60 semester hours in general education. These may include any accounting, business, or economics classes that exceed the above requirements.
Education from Outside of the United States
Candidates with foreign educational credentials must have their credentials evaluated by any member organization of National Association of Credential Evaluation Services (NACES). (www.naces.org)
Candidates with foreign educational credentials should contact one of the evaluations services listed and have the foreign educational transcripts forwarded to the service for evaluation. Remember to inform the evaluation service that you wish to take the Uniform CPA Exam as a Connecticut candidate to have the completed evaluation forwarded to the Connecticut Coordinator CPA Examination Services P.O. Box 198469,
Nashville, TN 37219-8469, Email: cpaes-ct@nasba.org
On-Line courses
Courses taken at and Degrees awarded from on-line programs are acceptable if the college or university is accredited. Visit the college or university web site or telephone the college or university to determine if the institution is accredited.
Courses taken at and Degrees awarded from on-line programs are acceptable if the college or university is accredited. Visit the college or university web site or telephone the college or university to determine if the institution is accredited.
Grade vs. pass/fail
Courses in which a pass/fail grade was issued are eligible to meet the education requirement with a passing grade.
Community College Courses
Courses taken at a Connecticut Community College are eligible to meet the education requirement. Connecticut’s Community Colleges are accredited. For Community Colleges outside of Connecticut visit the college web site or telephone the college to determine if the institution is accredited.
Credits Received through the College-Level Examination Program® or CLEP
The College-Level Examination Program® or CLEP provides students with the opportunity to demonstrate college-level achievement through a program of exams in undergraduate college courses. There are 2,900 colleges that grant credit and/or advanced standing for CLEP exams.Determination of whether a specific course meets the requirements is based upon the following factors:
- How the course is listed on the college or university transcript.
- Course prefix and number
- Course title and description
Q: How do quarter credits convert to semester credits?
A: One semester hour equals 1½ quarter hours, so one quarter hour is 2/3 of a semester hour. Trimester credit hours are the same as semester credit hours.
A: One semester hour equals 1½ quarter hours, so one quarter hour is 2/3 of a semester hour. Trimester credit hours are the same as semester credit hours.
Questions concerning education requirements can be answered by DCP.licenseservices@ct.gov .