For Candidates in Connecticut who have Passed the Uniform CPA Exam
Licensure applicants must have a baccalaureate degree or better with a concentration in accounting and no less than 150 semester hours of credit that include:
- 36 semester hours of accounting courses
- 30 semester hours of economics and business administration
- 60 hours of general education courses
Credits from accredited online colleges or universities are acceptable. Credits from foreign educational institutions must be evaluated by the National Association of Credential Evaluation Services.
The Connecticut Board of Accountancy requires two full-time years of public or non-public accounting experience that was supervised and verified by a licensed CPA in order to be eligible to become a licensed CPA in the state.
Ethics Exam Requirement
Prospective licensed CPAs must pass the ethics examination administered by the American Institute of CPAs (AICPA). It involves an 11-hour online course of study that covers the AICPA code of conduct and the AICPA, SEC (Security Exchange Commission), and GAO (Government Accountability Office) independence rules, including those adopted by the Sarbanes-Osley Act.
The cost of the Ethics Course and Exam CD-ROM is $125 for AICPA members and about $156.25 for non-members.
Continuing Professional Education Requirement
Licensed CPAs in Connecticut are required to take 40 hours of continuing professional education (CPE) every year. Four of those hours must be devoted to ethical behavior and understanding state and national codes of conduct.
CPA licenses in Connecticut must be renewed every calendar year. Renewal applications must include verification of CPE hours and an annual fee of $565.00.