Connecticut State Department of Consumer Protection

Certified Public Accountants

Connecticut is a two-tier state. Once an individual has met all requirements to become a CPA (i.e., education, exams, ethics and experience), they may apply for the first tier, a qualified certificate.

The qualified certificate is a pre-requisite to becoming registered or licensed for first time applicants. It is not an "active" status and does not allow the holder to practice as a CPA or use the designation CPA on any materials. 

Once you have qualified for a certificate, the second tier would be to either obtain an active certificate registration or an active license.

 

Applications, Requirements and Forms

  • Firm Permits: To apply for an initial in-state or out-of-state firm permit, reinstate an expired permit, report a name change and terminate an old firm.

Select This Link to verify a registration/license status.

 
Examinations
 
In response to significant health, economic, education, and travel disruptions resulting in CPA Examination candidate hardships, the Connecticut Board of Accountancy will extend credit periods through June 30, 2025, for CPA Examination credits that expired from January 30, 2020(1) through May 11, 2023(2), which have not been subsequently replaced by new credits for the same sections.  

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

(2) The United States Department of Health and Human Services announced the expiration of the national Public Health Emergency.

 
Credit Extension
 
Due to the limited testing schedule and delayed score releases in 2024, the Board has approved 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.

 

 
Continuous Testing is Available in Connecticut

With the approval of changes to Section 20-280-23(e) of the Regulations of State Agencies, continuous testing is now available in Connecticut. Candidates who fail an exam section may sit for that section again at any time and do not have to wait for the end of the quarter as they did before.

 

Related Links

Fee Schedule

Laws & Regulations*

*The regulations regarding Certified Public Accountants (CPAs) have been revised. Provisions already in statute have been removed. Also, Connecticut’s regulations are now more consistent with the Model Rules of the National Association of State Boards of Accountancy.

The main substantive changes to the regulations have to do with continuing professional education (CPE). CPAs may now record credits in fractions as small as one-sixth (10-minute) increments and may earn credits via interactive self-study programs.

 

Notification Requirements

Firms and individuals licensed or using practice privilege are required to notify the Department of Consumer Protection by emailing DCP.LicenseCPA@ct.gov within 30 days of any of the following:

  • A change to any information that was provided on the most recent initial or renewal application, including a change of email address;
  • Any change to a firm, including:
    1. Formation or termination of a firm;
    2. Change in name or legal form of firm;
    3. Change in any person with an ownership interest or any change in the percentage of ownership among the owners;
    4. Addition, retirement, withdrawal or death of a partner, member, manager or shareholder;
    5. Change in the management of any branch office in this state;
    6. Establishment of a new branch office or the closing or change of address of a branch office in this state; or
    7. Issuance of the firm’s first issued financial statements and accountant’s reports.
  • Any disciplinary action by any other state, federal, foreign or other licensing or regulatory authority; or
  • Any deferred prosecution agreement involving an admission of wrongdoing, or any criminal conviction.
  • Any issuance, denials, revocation or suspension of a license by any other state.

 

Recent Changes to the Statutes

 

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

C.G.S. §20-281c (as amended by Public Act No. 23-180) now reads:

(e) The board shall allow an applicant who applies to take the examination on or after October 1, 2023, to receive credit for each section of the examination that such applicant passes in any sitting for such examination, provided such applicant passes all sections of the examination within a thirty-month period. The board may, in its discretion, extend the thirty-month period for reasons related to health, military service or other individual hardship.

 

The Connecticut General Assembly passed a number of laws that affect Certified Public Accountants in the state:

  • Effective immediately, candidates to become CPAs can begin taking the exam once they have completed 120 hours of education and do not have to wait until they earn their degree. A degree is still necessary to become a CPA, but not to take the exam.

  • Effective July 1, 2021, Licensees must keep their work product and work papers for seven years unless required to keep them longer.

  • Effective October 1, 2021, CPAs may recommend or refer a product or service to a client for a commission provided they are not involved in an audit or review of a financial statement, a compilation, or an examination of prospective financial statements.

 
Frequently Asked Questions and Resources
For Consumers