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CPE Questions and Answers

It is the responsibility of the licensed CPA to maintain and keep records of their reported CPE's including any carry-over amounts.  This is a self-reporting system that gets audited by this office. The Board will not maintain or provide you with any of your reported CPE courses or totals. Pursuant to Sec. 20-280-27, you must retain your records for at least three years from the date the program was completed.  


Q: Do I need to report CPE credits for 2018 (Reported renewing CPA License for 2019)?

A: A 2018 CPE Report is required if…

  • You renewed and held an active license in 2017 and renewed and held an active license in 2018.
  • You were issued an initial license between January 1, 2016 and June 30, 2017, and are currently holding an active renewed 2018 license.
  • Your license was reinstated between July 1, 2017 and December 31, 2017 and are currently holding an active renewed 2017 license.
  • Credits reported and used to reinstate may not be used again, and may not be carried over

A: A 2018 CPE Report is not required if…

  • You hold a registered certificate. (Lookup your status if unsure)
  • Your initial license was issued between July 1, 2017 and December 31, 2018.
  • Your license was reinstated between January 1, 2018 and December 31, 2018.
Q:  What is the total hours to be reported?

A: You are required to report a minimum of 40 hrs.


Q: Will I receive credit for the total number of hours reported beyond the required 40 hours?


A: You are required to report a minimum of 40 hrs. You can receive credit for a maximum of 60 hrs, with 20 hrs. being carried into 2019. All reports must be in compliance with CPE regulations, Regulations of Connecticut State Agencies, § 20-280-25 through § 20-280-27. 

  • No, if you have already received credit for a course. (Courses reported on your 2018 report).

  • No, if credits were obtained outside the required CPE fiscal year. (July 1, 2017 - June 30, 2018).

  • No, if reported credit hours exceed annual category limits as follows:

    • a maximum of 20 as an instructor (I);

    • a maximum of 10 as an author/writer (A);

  • Yes, for up to 60 hours reported as either all self study or as a mixture of the allowable reporting categories (instructor, participant, self study, author, and ethics).

  • Any credit hours beyond these limits will be omitted and ineligible for carry over.

Q: How many credits may I carry forward?


A: A maximum of 20 hours (will not include exceeded limits as stated above).

 

Q: How many years can I carry forward my credit hours?

 

A: Only one year. You can only receive carry over credits into 2019 from your 2018 CPE reporting period. Any prior year’s carry over cannot be used. 

 

Q: Does Connecticut recognize QAS hours?

 

A: Connecticut requires all courses be measured in 50-minute contact hours. If QAS meets this standard of measure, it will be acceptable.

 

Q: Do I need to provide certificates of completion or verification for courses?

A: Online renewing will have an upload option in which you to upload your CPE certificates of completion. If you do not upload your certificates of completion you should keep your copies should the board performs an audit of your CPE, you will be responsible for submitting copies of your certificates of completion and/or verification of courses at the time of the audit.  The Board STRONGLY encourages, the use of the online e-licensing system in order to renew.  If you must use a paper form, the paper forms will be available after the release of the email notifications in early October.


DO NOT USE BOTH METHODS OF FILING IN ORDER TO RENEW.  The online must be submitted with ALL OF the required CPE’s or the paper renewal form must be submitted with a check or money order and ALL of with the required CPE’s.  A separate submission of the CPE’s from the renewal will not be accepted and delay the renewal of the CPA license. 

 

You must retain your documentation for at least three (3) years from the date the program was completed. As set forth in the CPE regulations, Regulations of Connecticut State Agencies, § 20-280-27.

 

Q: What is the required reporting year for gathering CPE?


A: Connecticut requires 40 hours of CPE 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 CPE fiscal year began July 1, 2017 and ends June 30, 2018All of the 2018 CPA License renewals being done on-line or by paper, are due by December 31, 2018.

 

Q: When will the online renewal system be available to report my CPE?
 

A: The on-line renewal system will be available after October 1, 2018 on our website at www.ct.gov/dcp


Q: When Do I report my CPE?


A: CPE reporting forms will be part of your 2019 license renewal which you will be required to complete between October and December each year. (unless you are waived from the requirement due to initial issuance, reinstatement or hold a certificate registration.)


Q: Do I need to do Ethics CPE? 


A: Yes, the Connecticut State Board of Accountancy implemented a mandatory four-hour ethics requirement. This requires Connecticut CPA license holders to take four hours of ethics education every three years from the date the requirement was last met. You may only submit four hours of ethics at one time in one of the 3 reporting cycles.  This requirement may be met through any covering *ethical behavior and understanding of the State and National Code of Conduct,  Professional Conduct and State Licensing Regulations.  We also accept other state’s ethical courses as long as the course covers any of the preceding standards*.

 

Q: Does the board accept half, quarter, etc. course hours?

 

A: The board only accepts whole credit hours.

 

Q: Can I send attachments with my report?


A: No, do not send attachments. Fill in the paper or web form as instructed.


Q: If I perform Attest or compilation services or sign financial statements, do I need to complete any CPE for these services.


A: Any Connecticut certified public accountant license holder who performs attestation or compilation services or signs financial statements on behalf of a firm must earn eight hours of the annual 40 hours of CPE in the subject areas of financial statement preparation and reporting.

 

Q: Will the Board notify me if my report does not meet the requirements?

 

A: Yes, you will receive a letter of explanation.

 

Q: Can I report or correct any prior year’s CPEs? 

 

A:  No, not once a reporting year is closed and you have completed your license renewal into the current year. You cannot amend any prior year’s CPEs to meet a future year’s CPE reporting periodBe sure to keep records of your reported CPE. 


Q: What if I did not complete the 40hrs of CPE by June 30th?


A: You are in non-compliance if you do not complete at least 40 hours of acceptable CPE by June 30th:

  1. If you earn 40 hours of CPE after June 30, 2018 and on or before September 30, 2018 you must pay a CPE late fee of $315 along with the renewal fee.

  2. If you earn 40 hours of CPE after September 30, 2018 and on or before December 31, 2018 you must pay a late fee of $625 along with the renewal fee.

  3. If you have not earned or will not earn your 40 hours of CPE by December 31, 2018, you must contact Board legal counsel at dcp.accounting@ct.gov.

Q: Can I get an extension or a waiver?
 
A: Waivers and extensions are granted for health reasons, active duty in the armed forces or good cause determined by the Board. To request a waiver or extension, please click on this link to access the request form.  The completed form and proper documentation must be sent to the Department of Consumer Protection,  Board of Accountancy, 450 Columbus Blvd, Ste. 901, Hartford, CT 06103 or by email to dcp.accounting@ct.gov. You will receive a written response informing you whether your request has been granted or denied. Please Note: To avoid the risk of non-compliance your request for waiver or extension should be received prior to the expiration of the gathering fiscal year ending June 30th. All letters of waiver should specify the number of CPE completed and the number of delinquent credits as of the date of the request.  Proper documentation is required for all  extension or waiver requests; such documentation shall be submitted at the time of the request. If you have any questions regarding extensions or waivers, please email dcp.accounting@ct.gov