CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Connecticut

State CPE Requirements

State Board Website:

https://portal.ct.gov/DCP/Occupational-and-Professional-Division/Occupational-Boards/State-Board-of-Accountancy

License Renewal Deadline:

12/31 annually

CPE Reporting Period:

7/1 – 6/30 annually

Total CPE Hours Required:

40 hours

Ethics Requirements:

Four (4) hours every 3 years in a course which covers ethical behavior and the understanding of State and National code of Conduct, Professional Conduct and State Licensing Regulations.

Credit Limitations:

• Instruction: The maximum credit allowed for serving as an instructor or discussion leader of CPE programs is twenty (20) hours per reporting period. The maximum credit allowed for teaching at an educational institution is forty-five (45) hours per reporting period. Repetitious presentations are not allowed unless the material is substantially different.
• Peer reviews: Peer review credit hours may not exceed sixteen (16) hours in a reporting period. A maximum of twelve (12) hours may be earned for an engagement review, and a maximum of sixteen (16) hours may be earned for a system review.
• Published materials: The maximum credit for published articles and books is ten (10) hours per publication. Credit may not exceed forty (40) hours per reporting period. Credit for authoring published material is determined by the Board.
• Technical Meetings & Non-Qualifying Group Programs: No more than ten (10) hours may be earned per reporting period from 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.
• Technical Reviewer: The maximum credit for reviewing qualifying CPE programs is twenty (20) hours per reporting period. Credit for repeat reviews may only be claimed if the learning content was substantially changed requiring significant additional study or research.

Other Subject Area Requirements:

Eight (8) hours in the subject area of attest or compilation services required by any individual licensee who performs or is responsible for supervising attest or compilation services or who signs or authorizes another person to sign reports on financial statements on behalf of the firm.

Other State Policies:

• Pre-Approval: Connecticut does not pre-approve/approve courses. The individual CPA is responsible for determining whether the CPE meets the guidelines set forth in the CT CPE regulations.
• Carry: Twenty hours of credit in excess of the minimum hours required in a period may be transferred from one reporting period to the subsequent reporting period. Carry forward credits cannot be used to satisfy Accounting and Auditing (“A&A”) requirements.
• Exemption: Connecticut CPA license holders whose principal place of business is outside of Connecticut may show compliance by meeting the CPE requirements of their principal place of business during the last renewal. If a non-resident licensee’s principal place of business has no CPE requirements for renewal, then the licensee shall comply with all CPE requirements for renewal in Connecticut.

Qualifying Ethics Product