Connecticut State Department of Consumer Protection

Certified Public Accountant Initial CT Applicant

 CPA Initial App

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

  • Applicants must pass all 4 parts of the Uniform CPA Examination administered by NASBA with a passing grade of 75 or better. All passing scores must be obtained within 18 months from the date the first exam is passed.
  • For questions regarding the CT CPA Examination, please contact NASBA, Demetria Roberts, Connecticut Coordinator, at 615-564-2163 or 800-CPA-EXAM (800-272-3926), or via email droberts@nasba.org.

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. 
  • 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.  apply online button 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:

DCP.LicenseCPA@ct.gov