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.
Prerequisites:
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.
- 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
At least a baccalaureate degree:
- Took the CPA exam after January 1, 2000 OR prior to January 1, 2000 and at least 2 years of experience:
- Total of 150 semesters hours including: 36 semester hours in accounting, 30 semester hours in economics & business administration, 60 semester hours in general education and 24 semester hours in any credit subject
- Took the CPA exam prior to January 1, 2000 and at least three years of experience:
- At least 24 semester hours on accounting, 3 semester hours in economics, 3 semester hours in finance, 3 semester hours in business law and 13 semester hours in general business subjects.
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Transcripts must be sent in a sealed envelope to the department. Note: Applicants who took the CPA exam in Connecticut on or before May 26, 2007 are not required to provide transcripts.
- 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 Verification
- Minimum 2 years, 104 weeks for applicants who took the exam after January 1, 2000 with 150 semester hours of education or prior to January 1, 2000 with 150 hours of education.
- Minimum of 3 years, 156 weeks for applicants who took the exam prior to January 1, 2000 with less than 150 semester hours of education. Experience cannot be any older than 10 years and it must be under the supervision of a Certified Public Accountant holding a certified public accounting certificate or license for no less than three years prior to the verification of such experience.
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
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)
Email address for licensing inquiries: