Connecticut State Department of Consumer Protection

Certified Public Accountant Reciprocal Candidate 

 

 

Reciprocal Candidate "5 in 10 Years" Exemption

Purpose:

This application is for individuals who qualify for the "5 in 10 years" exemption and would like to receive a Connecticut CPA Registration or License.  

"5 in 10 Years" Exemption - Reciprocal applicants (holds a CPA registration or license in another US state) who document no less than 5 years of public accounting experience within the last 10 years, are exempt from the education and ethics requirements. The 10-year period starts on the date of licensure or certification from another state.

Prerequisites:

1. Examination Scores and Dates Passed

  • You may receive these scores from NASBA at www.NASBA.org or by contacting the state board in which you currently hold a CPA license. 
  • Applicants must pass all 4 parts of the Uniform CPA Examination administered by NASBA with a passing grade of 75 or better.

2. Experience Verification (SBA-12)

  • Experience must reflect 5 years of verifiable CPA experience within the last 10 years. 
  • Experience cannot be any older than 10 years.
  • Experience have been gathered 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.

3. License Verification from the state board for which you currently hold a CPA registration or license.

 

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

 

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