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 CPA Exam scores by contacting:
  • NASBA at www.NASBA.org for a Exam Score Summary; or
  • the jurisdiction where you passed the CPA exams for an exam score verification; or
  • the state board in which you currently hold a CPA license for a license verification. 
• 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 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

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.   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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