Connecticut CPA CPE Requirements

How to reach the regulator directly.

Connecticut State Board of Accountancy
450 Columbus Boulevard
Suite 901
Hartford, CT 06103-1840

Tel: (860) 509-6179
Fax: (860) 509-6247

Email: DCP.LicenseCPA@ct.gov

The regulator's own published rules and related resources.

Connecticut State Board of Accountancy

The total continuing education hours required.

40 hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Ethics:

Effective for periods ending June 30, 2008 and after: Each license holder shall meet an ethics requirement of 4 hours every three years. Such requirement may be met through any course covering ethical behavior and the understanding of State and National Code of Conduct, Professional Conduct and State Licensing Regulations.

Additional ongoing experience requirements for licensees who perform or supervise attest or compilation services and who sign or authorize another to sign reports on financial statements:

Effective February 14, 2014: The individual shall earn 8 hours of the 40 hours of continuing professional education in the subject area of attest or compilation services.

• June 2014: Note From CeriFi: The regulation above officially revises this requirement to 8 hours (from 16). When this regulation was initially adopted in 2009, it called for 16 hours. Each year since its adoption, the CT Board had been voting to reduce the requirement to 8 hours.

Additional Notes On this Requirement: May 19, 2011: CeriFi has confirmed with the CT Board that the requirement above may be satisfied by:

1. Earning 8 hours in "attest or compilation services" courses/activities;
2. Earning 8 hours in "financial statement preparation or reporting" courses/activities; OR
3. Earning 8 hours through a combination of "attest or compilation services" or "financial statement preparation or reporting" courses/activities.
4. Also confirmed with the CT Board: Any courses in the NASBA recognized subject areas of "accounting," "accounting (governmental)," "auditing," and "auditing (governmental)" will be counted as "attest or compilation services."

Effective September 24, 2009 - February 13, 2014: The individual shall earn 16 hours of the 40 hours of continuing professional education in the subject area of attest or compilation services.

• NOTE: June 24, 2013: The CT Board exercised their authority to reduce this requirement of financial statement preparation from 16 hours to 8 hours for the CPE period years starting July 1, 2010 through June 30, 2014.

Group Programs Not Presented by A Qualifying CPE Program Sponsor:

Effective February 11, 2019: Not more than 10 hours of the total qualifying CPE credits for a CPE year may consist of a combination of group programs not presented by a qualifying CPE program sponsor and at technical sessions at meetings of recognized national and state accounting organizations and their chapters or other subdivisions.

• Individuals shall provide, upon the board's request a certificate of completion or attendance.
• Note from CeriFi: If you take a group program from a sponsor which is not qualified, you should edit the activity on your CT status report to "Group Program (Non-Qualified Sponsor)" so that it will be counted against this restriction.

How the reporting cycle is structured.

Annual.

When a reporting cycle begins.

July 1.

How completed credits are reported to the regulator.

Control and reporting of continuing professional education credit

Updated February 11, 2019: All holders of licenses issued under chapter 389 of the Connecticut General Statutes shall file with the department by December 31 of each year, a statement on forms prescribed by the commissioner, listing the continuing professional education programs completed and the number of credits claimed.

Applicants shall retain, for at least three (3) years from the date the program is completed, documentation of their participation in and satisfactory completion of all programs claimed.

The renewal or reporting deadline.

December 31.

As a condition precedent to renewal of such license, each applicant shall complete forty (40) hours of continuing professional education, complying with these regulations, during the period from July 1 through June 30, immediately preceding each such December 31, and shall report completion of such continuing education as required by these regulations by such December 31

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Noncompliance may result in late penalty fees and/or suspension.

Reduced or prorated requirements for a first renewal.

Certified public accountants shall be exempt from the continuing education requirement for the initial period of July 1 to June 30 during which they are first licensed.

Carryover is not allowed for credits earned during the new licensee exempt period.

Rules for professionals licensed elsewhere.

An individual with a principal place of business in another state may offer or render services in this state pursuant to section 20-281n of the Connecticut General Statutes.

If a non-resident licensee’s principal place of business state has no CPE requirements for renewal of a certificate, the non-resident licensee shall comply with all CPE requirements for renewal of a certificate in this state.

A renewal applicant who has a principal place of business outside of this state may show compliance with the provisions of this subsection by certifying in writing that he or she has completed the continuing professional education requirements in the state of the applicant's principal place of business during each year from the date of his or her license issuance or last renewal. The board may prescribe, by regulation, the content, duration and organization of continuing professional education courses which contribute to the general professional competence of the applicant.

Who may be excused from all or part of this requirement.

Extensions, waivers or adjustments to the mandatory continuing professional education requirement may be granted for reasons of health certified by a physician, an extended active duty of armed forces or other good cause acceptable to the board.

Reinstatement:

The holder of a certificate whose license has lapsed may reinstate his license by submission of an application on such form as the board may require which demonstrates that the applicant meets all requirements for renewal including continuing professional education requirements for the year immediately preceding the submission; provided that an applicant who has not held a valid license within five years prior to his application for reinstatement shall also meet such additional requirements, including but not limited to additional continuing professional education, as the board may impose.

The holder of a certificate whose license has been reinstated, pursuant to the preceding subsection, during the months of January through July need not complete or report on the completion of any additional continuing professional education credits during the current continuing professional education year.

Whether unused credits can apply to the next period.

Twenty (20) hours of credit in excess of the minimum mandatory forty (40) hours may be transferred from the preceding year to the subsequent year.

• Credits earned in excess of a 'format cap' cannot be carried forward.
• Credits are carried over to the next period without their 'format characteristics.'

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Effective February 11, 2019: The CT Board updated its rules. Changes included:

• Incorporating 10-minute (as well as 25-minute) increments for CPE once certain credit type minimums are met (refer to "General Characteristics of Accredited Education" above).
• Allowing 10-minute "interactive study programs" (refer to "Credit for Self-Study Education" above).
• Allowing up to 16 credits per annual period for "Peer Review" activities (refer to "Other Special Rules" above).
• Allowing up to 20 credits per annual period for "Technical Review" of CPE programs (refer to "Credit for Writing" above).
• Limiting Group Programs Not Presented by a Qualifying CPE Program Sponsor to 10 credit per annual period (refer to "Breakdown of Specific Requirements" above).
• Other minor wording changes (refer to paragraphs preceded with "February 11, 2019" above).

Breakdown of Specific Requirements:

Effective February 14, 2014: Additional ongoing experience requirements for licensees who perform or supervise attest or compilation services and who sign or authorize another to sign reports on financial statements:

The individual shall earn 8 hours of the 40 hours of continuing professional education in the subject area of attest or compilation services.

• June 2014: Note From CeriFi: The regulation above officially revises this requirement to 8 hours (from 16). When this regulation was initially adopted in 2009, it called for 16 hours. Each year since its adoption, the CT Board had been voting to reduce the requirement to 8 hours (as noted below). Now the regulation has been officially reduced to 8 hours.

Breakdown of Specific Requirements:

Effective September 24, 2009 through February 13, 2014: Additional ongoing experience requirements for licensees who perform or supervise attest or compilation services and who sign or authorize another to sign reports on financial statements:

The individual shall earn 16 hours of the 40 hours of continuing professional education in the subject area of attest or compilation services.

Effective for periods ending June 30, 2008 and after: Ethics: Connecticut will require 4 hours in Ethics on a three year rolling period.

Effective for periods ending June 30, 2006 and after: Self-Study Cap: The 24-hour cap on self study credit hours is no longer in effect.