IMPORTANT NOTICE REGARDING CONTINUING EDUCATION REQUIREMENTS:

Continuous Testing Now 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.

Additional Changes to the Regulations

The following additional changes to the regulations are also now in effect:

• The AICPA Code of Professional Conduct has been adopted as the state’s Code. Likewise, the AICPA’s general standards and standards on auditing have been adopted.

• Individuals and firms are required to notify the Department of Consumer Protection within 30 days of a change to any information that was provided on the most recent renewal application, including a change of email address.

• Any firm that changes the legal form of its business shall notify the Department of Consumer Protection of such change within 30 days.

• If there is any change in an ownership interest or percentage of ownership interest, the firm shall apply for a new permit.

• In anticipation of changes to the CPA exam due to the industry’s CPA Evolution, the section names of the exam were removed.

Changes to the Statutes

In its most recent session, 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.

A wall certificate can be obtained by contacting NASBA at www.nasbastore.org after approval of your certification.  All questions regarding wall certificates should be directed to NASBA at 1-888-925-5237.  

• Initial Certification, Registration and License
  • Passed CPA Exam in Connecticut
  • Reciprocal - Passed CPA Exam in another jurisdiction
  • License/Registration for current CT Certificate holders (applicants who have already gone through the certification process and have a Connecticut certificate and now wish to apply for a registration or license).

• 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.
  • Firm Permits