All licensed CPAs in Connecticut must complete continuing professional education annually. Connecticut operates on a fiscal-year CPE reporting period from July 1 through June 30. Licenses renew annually on Dec. 31.
Annual CPE requirements
Licensed CPAs must complete 40 hours of CPE during each fiscal year, July 1 through June 30. CPE must be completed by June 30 and reported by Dec. 31 as part of the annual renewal process.
CPAs holding a CPA certificate, rather than a license, do not have CPE requirements. Only CPAs with an active license must complete CPE.
New licensees are exempt from the CPE requirement for the initial period of July 1 through June 30 during which they are first licensed.
Connecticut ethics CPE requirements
Four hours of ethics CPE are required every three years in a course that covers ethical behavior and the understanding of state and national codes of conduct, professional conduct and state licensing regulations. The obligation for
subsequent courses must be met within three years of the close of the license year in which the last course was taken.
Attest and compilation services requirement
Any CPA licensee who performs attest or compilation services, or who signs or authorizes another person to sign reports on financial statements on behalf of the firm, must earn eight of the annual 40 hours of CPE in attest or compilation
services, including financial statement preparation and reporting.
Credit limitations
Instruction: The maximum credit allowed for serving as an instructor or discussion leader of CPE programs is 20 hours per reporting period. Credit is equal to presentation and preparation time, with preparation time
limited to two times the presentation time. Credit for repeat instruction is allowed only if the learning content was substantially changed and required significant additional study or research.
The maximum credit allowed for teaching at an educational institution is 45 hours per reporting period.
Authorship: The maximum credit for published articles and books is 10 hours per publication. Credit from authorship activities may not exceed 40 hours per reporting period.
Technical review: The maximum credit for reviewing qualifying CPE programs is 20 hours per reporting period. Credit for repeat reviews may be claimed only if the learning content was substantially changed and required
significant additional study or research.
Carryover credits: A maximum of 20 hours in excess of the minimum 40 hours required in a reporting period may be carried forward to the subsequent reporting period. Carryover credits may not be used to satisfy the
attest and compilation services requirement.
Acceptable programs of study
Connecticut does not preapprove CPE courses or providers. Licensed CPAs are responsible for determining whether CPE meets the guidelines set forth in Connecticut CPE regulations. Connecticut accepts courses from sponsors listed on
the NASBA National Registry.
Subject areas must contribute directly to the professional competence of a CPA. Topics such as spirituality, personal health and fitness, sports and recreation, foreign languages and production are not allowed.
Renewing your Connecticut CPA license
Licensed CPAs renew annually by Dec. 31. The online renewal system becomes available Oct. 1 each year. Renewal notices are emailed to all credential holders during the renewal period from Oct. 1 through Dec. 31.
Connecticut uses a self-reporting system for CPE. CPAs must retain records for at least three years from the date the program was completed. The Board will not maintain or provide CPAs with reported CPE courses or totals.
The annual renewal fee for licensed CPAs is $565. CPA certificate holders pay $40 annually and have no CPE requirement.
Late CPE compliance
CPAs who do not complete at least 40 hours of acceptable CPE by June 30 are in noncompliance. Late fees apply based on when CPE is completed:
- After June 30 but before Sept. 30: $315 late CPE fee plus the renewal fee
- Oct. 1 through Dec. 31: $625 late CPE fee plus the renewal fee
CPAs who have not earned 40 hours by Dec. 31 must contact the Department of Consumer Protection at dcp.accounting@ct.gov.
Nonresident exemption
A nonresident licensee whose primary place of business is not in Connecticut and who holds an active-status Connecticut CPA license may meet Connecticut’s renewal requirements by meeting the CPE requirements in the state where
the licensee’s principal office is located. This exemption from CPE reporting must be requested annually by Dec. 31. If the principal office state has no CPE requirements, Connecticut’s requirements apply.