Foreign Accountants and Chartered Accountants
Frequently Asked Questions about Foreign Accountants and Chartered Accountants in Connecticut
Legal status of foreign accountants
Are foreign accounting titles such as “Chartered Accountant” valid under Connecticut law? Are people with these titles considered CPAs, as defined by the Connecticut General Statutes?
No. Connecticut General Statutes § 20-281g(h) provides
(h) A person or firm which does not hold a valid license and permit issued under sections 20-281d and 20-281e shall not assume or use the title or designation “certified accountant”, “certified professional accountant”, “chartered accountant”, “enrolled accountant”, “licensed accountant”, “registered accountant”, “accredited accountant”, or any other title or designation likely to be confused with the titles “certified public accountant” or “public accountant” or use any of the abbreviations “CA”, “EA”, “LA”, “RA”, “AA” or similar abbreviation likely to be confused with the abbreviations “CPA” or “PA”, provided that a holder of a certificate who does not also hold a license may use the titles pertaining to such certificate only in the manner permitted by regulations adopted by the board under subdivision (6) of subsection (g) of section 20-280. This subsection shall not prevent persons designated as “enrolled agents” of the Internal Revenue Service from using such title or the abbreviation “EA”.
If you believe that someone is passing themselves off as a licensed CPA in Connecticut using one of these invalid titles, please complete the Board of Accountancy complaint form
(Adobe Acrobat Reader or other PDF software required).
Does Connecticut permit a person or firm with a foreign accounting license to prepare financial statements and reports?
Yes, in one limited case: a person or firm permitted to practice public accountancy in a foreign country can prepare statements and reports on behalf of a foreign firm from the same country, and sign these reports with their title in that country.
Connecticut General Statutes § 20-281(g)(l) provides
(l) None of the foregoing provisions of this section shall apply to any firm holding a certification, designation, degree or license granted in a foreign country entitling the holder thereof to engage in the practice of public accountancy or its equivalent in such country, whose activities in this state are limited to the provision of professional services to persons or firms who are residents of, governments of, or business entities of the country in which he holds such entitlement, who issues no reports with respect to the financial statements of any other persons, firms or governmental units in this state, and who does not use in this state any title or designation other than the one under which he practices in such country, followed by a translation of such title or designation into the English language, if it is in a different language, and by the name of such country.
Opportunities for international applicants to become CPAs in Connecticut
The information below is provided for your convenience. The most current information for international applicants will always be available at the website of the National Association of State Boards of Accountancy
(NASBA), which collects its information for international applicants and professionals.
Will my international accounting license or certification transfer to Connecticut?
Some US states and territories participate in the National Association of State Boards of Accountancy (NASBA)’s Mutual Recognition Agreement (MRA) program, which allows people with accounting licenses from select countries (as of February 2014, Australia, Canada, Mexico, Ireland, New Zealand, and Hong Kong) to take an abbreviated examination, the International Qualifications Examination (IQEX), rather than applying for the Uniform CPA Exam. Read more about the MRA program
. As an applicant with an accounting license from another country, you may be able to apply initially for a CPA certificate in one of the US jurisdictions that does participate in a Mutual Recognition Agreement and then, if you earn a certificate in that jurisdiction, apply for a Connecticut CPA certificate by reciprocity
. If you wish to practice public accountancy in Connecticut, you will need to apply for and maintain a Connecticut CPA license.
Can international applicants apply for the Uniform CPA Exam?
Connecticut uses the online system provided by NASBA for Uniform CPA Exam applications. Begin an application file by visiting NASBA’s CPA Central
application portal. Additional information including the current CPA examination fees for Connecticut
Can I take the Uniform CPA Exam outside the United States?
Citizens and permanent residents of select countries can apply to take the Uniform CPA Exam at international testing sites. As of February 2014 the examination is offered in Japan, Brazil, the United Arab Emirates, Lebanon, Kuwait, and Bahrain. Eligible applicants are citizens and permanent residents of Japan, Argentina, Bolivia, Chile, Colombia, Ecuador, French Guiana, Guyana, Paraguay, Peru, Suriname, Uruguay, Venezuela, Bahrain, Egypt, Jordan, Kuwait, Lebanon, Oman, Qatar, Saudi Arabia, the United Arab Emirates, and Yemen. Not all eligible applicants can use all of the international testing sites. NASBA maintains information on eligible countries
, locations of international testing sites, and fees.
What are the educational requirements to apply for the Uniform CPA Exam as an international applicant?
In Connecticut, an international applicant must satisfy the same educational requirements for taking the examination and earning a certificate as would an applicant from the United States. Connecticut Regulation 20-280-23
governs the educational requirements for first time applicants, which are also summarized
by the State Board of Accountancy. The applicant must have earned a baccalaureate degree accredited by a member of the Council for Higher Education Accreditation, which provides a search tool to find eligible schools
. CHEA accredits several institutions outside the United States, so your degree may be eligible even if it was not earned in the United States.