Connecticut
Connecticut
Date of Last Revision: 1/7/2022
License Renewal Date
12/31 annually
CPE Reporting Period
7/1 - 6/30 annually
General Requirements
40 hours
Ethics Requirement
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.
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.
Credit Limitations
Credit Calculation
- Group programs and blended learning programs must be a minimum of one (1) hour before credit may be earned in partial increments.
- Interactive self-stud and nano learning programs must be a minimum of ten (10) minutes.
- Non-interactive self-study programs must be a minimum of one-half (0.5) credit initially, but credit may be earned in partial increments after the first full hour is earned.
- Graduate-level credit courses: (i) Fifteen (15) hours for each credit hour of a semester course; (ii) Twelve (12) hours for each credit hour of a trimester course; (iii) Ten (10) hours for each credit hour of a quarter course.
- Undergraduate-level credit course: (i) Seven and one-half (7 1/2) hours for each credit hour of a semester course; (ii) Six hours for each credit hour of a trimester course; (iii) Five (5) hours for each credit hour of a quarter course.
- Non-credit courses: credit shall be allowed provided the course meets the CPE standards.
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.