Certified Public Accountant Initial CT Applicant

Purpose:

This application is for: 

• Individuals who have passed all 4 parts of the Uniform CPA Examination administered by NASBA (both in and outside of Connecticut's jurisdiction) with a passing grade of 75 or better and have obtained the necessary requirements to qualify as a Certified Public Accountant.
  
  OR

• Reciprocal applicants (individuals who have attained US CPA certification, registration or licensure, in another state), but have not attained 5 years of experience in the last 10 years.

 

Requirements:

1. Examination

• An applicant is eligible to sit for the CPA exam if applicant has completed at least 120 semester hours at an accredited college, including at least 46 semester hours in the study of accounting and related subjects (economics, finance, business laws, etc.), of which at least 24 semester hours must be in the study of accounting.
• Applicants must pass all 4 parts of the uniform CPA Examination administered by NASBA with a passing grade of 75 or better, within a 30-month period starting from the release date of the first passing grade.
• For questions regarding the CT CPA Examination, please contact NASBA, at 1-800-CPA-EXAM (800-272-3926), or via email cpaes-ct@nasba.org.
• If a candidate passed the CPA exam in another U.S Jurisdiction the must submit either:
  • NASBA Score Summary; OR
  • Grade verification from the jurisdiction where the CPA exams were passed.
• A candidate’s out-of-state exam grades are not accepted in Connecticut unless, at the time the candidate received the exam credit, the state of issuance had in effect exam credit procedures and standards substantially equivalent to or stricter than the standards then in effect in Connecticut. 

 

2.  Education Information

• As of October 1, 2025, Bachelor’s degree (or equivalent) from a college or university accredited by a CHEA Regional Accrediting Organization.
  • Accounting Concentration:
    • Accounting Coursework: At least 27 semester hours (can include introductory courses).
    • Business and Economics Coursework: At least 24 semester hours (excluding accounting).
  • If your coursework is slightly different, the Board may still accept it if it’s considered equivalent.
   

Please Note

• Transcripts may be mailed to the department, uploaded when applying or sent electronically to DCP.LicenseCPA@ct.gov.
• Education obtained outside of the US must be evaluated by the National Association of Credential Evaluation Services (NACES) www.naces.org.
• For additional information regarding the educational requirements click here.

 

3. Experience

Experience must be no more than 10 years old at the time your full application is submitted.

• 2 years of experience if you have a bachelor’s degree with Accounting Concentration. 

• 1 year of experience if you have:
  • A bachelor’s degree with Accounting Concentration, plus30 additional semester hours (no accounting component required), from a college or university accredited by a CHEA Regional Accrediting Organization; or
  • A post-bachelor’s degree (e.g., a master’s [no accounting component required) from a college or university accredited by a CHEA Regional Accrediting Organization.

 

 

Who can verify the SBA-12 (Employment Verification) form?

To receive credit for your work experience, it must be verified using the form required by the Board. The person verifying your experience must be one of the following:

• A qualified supervising CPA.

A CPA who has held a valid CPA license or had practice privilege for at least 3 years prior to and throughout the period of supervision.

• Human Resources personnel, acting under the direction of a qualified supervising CPA.

• An Auditor of Public Accounts for the State of Connecticut.

 

4. Ethics

Successful completion of the AICPA Professional Ethics for CPAs self-study Comprehensive Course for Certification with a score of 90 or higher.  Contact the AICPA at 212-596-6200 or visit CTCPA.

 

Credential Types:

There are two types of active credential types in Connecticut. Credential holders may only have one of the below at a time but may alternate which credential they hold. 

CPA Certificate Registration
If someone has a CPA Certificate Registration, they are permitted to use the CPA designation with their name on printed materials such as business cards, letterhead, checks, etc. This registration does not permit the holder to practice as a CPA. This means an individual cannot sign any financial documents as a CPA, including tax documents. Individuals holding a certificate registration do not have a continuing education requirement.
Initial Fee: $40.00
Annual Renewal Fee: $40.00

CPA License
If a credential holder has a CPA License, they may use the CPA designation and practice as a CPA. Individuals holding a CPA license are required to complete 40 hours of continuing education annually, of which a licensee must gather four hours of ethics education every three CPE cycles. Refer to CPA CPE Questions and Answers for further information.
Initial Fee: $150.00
Annual Renewal Fee: $565.00

CPA Firm Permit
Every individual practicing public accountancy is required to have a firm permit in addition to a license. If an individual is employed by a firm with a CPA firm permit, he/she may practice through the employer’s firm permit, and a separate firm permit would not be required.
Initial Fee:

• no cost for solo practitioners; and
• $150.00 for multi-member firms.

Annual Renewal Fee: $150.00

 

Application and Supplemental Forms:

1.   OR  Certification/Registration/License Paper Application (SBA-11)

2.  Experience Verification (SBA-12)

3.  License/Exam Verification from Other Jurisdiction (SBA-007)

 

Recent Changes to the Statutes

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

• Effective October 1, 2025, requirements for a CPA certificate are as follows:
  • A baccalaureate degree or its equivalent with an accounting concentration or its equivalent + 2 years of experience;
  • A baccalaureate degree and an additional 30 semester hours of college education with an accounting concentration or its equivalent + 1 year of experience; or
  • A post-baccalaureate degree with an accounting concentration + 1 year of experience. (Public Act 25-36)
    
    
• Effective October 1, 2025, an out-of-state CPA would qualify for a practice privilege without having to obtain a Connecticut license only if he or she (A) holds another state’s CPA license that is in good standing, and (B) meets the Connecticut education, experience and examination requirements. Exception: any individual who passed the CPA exam on or before September 30, 2025 and on September 30, 2025, is a holder of a valid CPA license that is in good standing and was issued by another state.(Public Act 25-36)
  
  
• Effective October 1, 2023, Connecticut candidates have a rolling 30-month period to pass all four sections of the CPA exam. Additionally, credit for any exam section(s) taken and passed between April 1, 2021, and October 1, 2023, will be extended from 18 months to 30 months if the candidate applies to take any section of the exam on or after October 1, 2023. (Public Act 23-180; Regs. 20-280-23)

• Effective June 7, 2021, 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. (Public Act 21-37)

• Effective July 1, 2021, Licensees must keep their work product and work papers for seven years unless required to keep them longer. (Public Act 21-37)

• 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. (Public Act 21-37)

 

Email address for licensing inquiries to DCP.LicenseCPA@ct.gov

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