Connecticut CPA Licensing, Certification, and CPA Exam FAQs

The Connecticut Society of CPAs has put this material concerning the Connecticut licensing, certification, and the CPA Exam together for you as a resource; however, we are a professional organization and are not responsible for the administration of the CPA Exam or Connecticut accountancy laws and regulations. All questions concerning licensure, reciprocity, certification, and the examination should be directed to the Connecticut State Board of Accountancy at 860-509-6179.  Examination questions may also be directed to CPA Examination Services at 1-800-CPA-EXAM.

What is the Connecticut State Board of Accountancy?
The Road to Becoming a Certified Public Accountant in Connecticut
Licensure in the State of Connecticut
Continuing Professional Education (CPE)
Frequently Asked Questions (FAQs) on Taking the CPA Exam in Connecticut

Connecticut’s State Board of Accountancy – A State of Connecticut Governmental Agency

What is the Connecticut State Board of Accountancy?

Connecticut’s State Board of Accountancy is the gatekeeper for the accounting profession in Connecticut.  The Connecticut State Board of Accountancy is a state agency currently staffed by an executive director and two support staff.  The all-volunteer nine (9) member Board consists of five (5) CPA licensees and four (4) non-CPA members from the public.  The Board meets once a month and processes licenses every month except December.   

The Connecticut State Board of Accountancy also enforces the Code of Professional Conduct.  It is important to remember that there are several Codes of Conduct that CPAs are subject to, some of which may be in conflict.  The codes of conduct an individual must follow depend on the nature of the work performed and to whom an individual reports to (e.g. GAO, SEC, local banks, etc.)  However, because the State Board of Accountancy can suspend or revoke a CPAs license for non-compliance, The Code of Professional Conduct of the State of Connecticut supercedes all other codes.
 
What are the responsibilities of the staff of the Connecticut State Board of Accountancy?

The staff of the State Board of Accountancy is responsible for all of the day-to-day administration of the accountancy laws in the State of Connecticut for the licensure and regulation of almost 9,000 individuals and firms within the state of Connecticut.

They also service the nine (9) Board Members in their decision-making capacity and sub-programs.  In addition, staff is responsible for the two positive enforcement programs – Continuing Professional Education (CPE) and Peer Review. 

Together, the 9-member volunteer board and paid staff enforce the accountancy laws of the State of Connecticut.   The Connecticut State Board of Accountancy has jurisdiction over all accounting work physically done in the State of Connecticut.

The Road to Becoming a Certified Public Accountant in Connecticut

To become certified in the State of Connecticut you must complete the four E’s – education, examination, experience and ethics. Click here for more information.

The CPA Exam – Requirements, Procedures and Paperwork

What is required by the State of Connecticut to be eligible to sit for the CPA exam?

Individuals must complete the education requirements provided in the laws of the State of Connecticut in order to be eligible to sit for the Uniform CPA Exam.  Since 2000, the educational requirement is 150 hours of college education, which includes a Bachelors Degree.

What is the process for applying to take the CPA Exam?

First time exam candidates must have their education transcripts evaluated to ensure that state requirements have been met.  Transcripts of Connecticut applicants are evaluated by the National Association of State Boards of Accountancy (NASBA) CPA Examination Services (CPAES).  Essentially, CPAES provides application processing, credential evaluation and score reporting services for many jurisdictions, including Connecticut.  Candidates with foreign educational credentials must have their credentials evaluated by any member organization of the National Association of Credential Evaluation Services (NACES).

As of August 2008, first time applicants must pay a $135 NASBA application fee, and per section fees ranging from $178.58 to $226.28. The NASBA website can ascertain the current fee structure and give you an initial application form.  

Once cleared to sit for the exam, applicants receive a notice to schedule (NTS) from NASBA.  Applicants must find available testing seat time at a Prometric testing facility.  Prometric testing facilities in Connecticut include locations in Norwalk, Hamden and Glastonbury.  However, Connecticut applicants may also obtain a seat at Prometric testing facilities in New York, Massachusetts or Rhode Island.  Regardless of where the exam is taken, the results are returned to the state of application.  Taking the exam in one of these surrounding states will not provide professional reciprocity in that state.

Detailed information about preparing for and taking the restructured, computer-based Uniform CPA Examination is contained in the AICPA publication, "Candidate Bulletin."  The Candidate Bulletin is available at: www.nasba.org.

How long does it take to receive testing scores?

The CT State Board of Accountancy releases test scores as soon as they are available from the AICPA, who scores the exam.  The exam is graded one applicant against all of the others taking that section of the exam, so the AICPA must wait to have a sufficient sample to evaluate test results.

For More Details About the Exam Please Refer to the FAQs Section at the End of This Article

Experience Requirements - Where may experience be obtained?

Experience may be obtained anywhere in the world – the key is the nature of the experience. 

The experience requirement must meet state regulations and must be in US GAAP and GAAS.  Experience need not be paid and can be in the form of internships, co-ops or volunteerism.  However, all experience must be obtained under an individual who has held a license or CPA certificate in good standing for at least three years.   Further, all experience must be verified by a CPA.

To meet Connecticut requirements, experience attained in a public accounting firm is the easiest to verify.  (25% of time spent in a public firm must be in attest work and 75% may be in other accounting functions.)

Industry experience is more difficult to verify and 100% must be in the internal audit function.  In addition, the applicant must verify that they have worked in diverse industries and that the internal audit department is independent. 

For an initial CPA certificate in Connecticut, prior to January 1, 2000, the experience requirement was three years full time diversified experience.   CPA Examination candidates sitting on of after January 1, 2000 (after having satisfied the 150-hour rule) are required to have two years of experience.

Ethics Exam

The Ethics Exam is a self-study paper exam that may be obtained through the continuing professional education department of the Connecticut Society of CPAs at 860-258-4800, ext. 219 or online at www.cscpa.org/cpe. As of September 2005 the fee for the Ethics Exam is $120.10.  The AICPA scores the ethics exam and sends the scores to the State Board of Accountancy.

Licensure in the State of Connecticut

What is a Connecticut CPA Certificate and how is it obtained?

Application must be made to Connecticut’s State Board of Accountancy to receive an initial certificate.  The CPA certificate is the lowest threshold of licensure.  The CPA certificate does not give the holder the ability to use the CPA title or practice public accountancy in the State of Connecticut.  

Connecticut Certificate Registration

The registration of a certificate with Connecticut’s State Board of Accountancy allows the holder to call himself or herself a CPA and use the credential under two circumstances:

(1) As a staff member of a firm (not an owner) using the CPA credential in communications with clients and others.  However, the credential may not be used to sign off on tax returns or financial statements, or

(2) For a person who is not in public accounting, who wants to use the CPA credential.

There is no Continuing Professional Education requirement by the State Board of Accountancy to maintain a registered certificate.  Registration and payment is due annually in December for the upcoming calendar year.

Connecticut CPA License

Licensing creates a threshold to regulate the activity of the profession. A Connecticut CPA License is required by all firm owners to practice public accountancy in Connecticut.

Fees and Forms

The forms necessary to obtain an initial certificate, registration of a certificate and/or license are:
SBA –11 – General application – Initial Certificate $75.00 fee, Initial Certificate and Certificate Registration - $95.00, Initial Certificate and Initial CPA License - $150.00

SBA – 12 – Experience verification – no fee.

Holders of CPA certificates who later wish to register their certificate must fill out form SBA-2.  Fee - $20.00.

Holders of CPA certificates who later wish to obtain a CPA license must fill out form SBA-5.  Fee - $75.00

CPA licenses and registrations must be renewed annually, by December 31st for the upcoming year.  The license renewal fee is $450.00 and the registration fee is $20.00. 

Continuing Professional Education (CPE)

 
Continuing Professional Education (CPE) is a tool utilized by government and other organizations to help professionals maintain and improve their professional knowledge. It is the responsibility of the licensee to find CPE, take it and report it. 

In Connecticut licensees are required to take 40 hours of continuing professional education per year.  CPE reports are due to the State Board of Accountancy by July 31 for the CPE year July 1 through June 30.  Reporting is on form SBA-3 Continuing Education Report Form.

Frequently Asked Questions (FAQs) on Taking the CPA Exam in Connecticut

How do I apply to take the exam?  

You may download applications, get answers to your questions concerning requirements and fees, and receive other information by visiting NASBA's website at www.nasba.org or by calling CPA Examination Services at 1-800-CPA-Exam.

Where is the CPA Exam held?

For general test center information, or to use the Test Center Locator & Scheduler, go to www.prometric.com/cpa.

What is the structure and length of the computer-based Uniform CPA examination?

The AICPA Board of Examiners (BOE) has approved a revised examination with four sections and a total length of 14 hours. The sections are as follows:

• Auditing & Attestation. This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, and the skills needed to apply that knowledge in those engagements.
• Financial Accounting & Reporting. This section covers knowledge of generally  accepted accounting principles for business enterprises, not-for-profit organizations, and governmental entities, and the skills needed to apply that knowledge.
• Regulation. This section covers knowledge of federal taxation, ethics, professional and legal responsibilities, and business law, and the skills needed to apply that knowledge.
• Business Environment & Concepts. This section covers knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for and accounting implications of business transactions, and the skills needed to apply that knowledge.

How much time will I have to complete each examination section?

Total Examination Length: 14 hours

Auditing & Attestation – 4.5 hours        
Financial Accounting & Reporting – 4 hours
Regulation – 3 hours
Business Environment & Concepts – 2.5 hours

How often will the revised Uniform CPA Examination be offered?

The computer-based CPA Examination will be offered up to six days a week, during two out of every three months throughout the year ("testing windows"). In most jurisdictions, eligible candidates will be able to take any or all sections of the exam during any testing window. However, you will not be allowed to take the same section more than once during any testing window.

What is a "testing window"?

The computer-based examination will be available approximately 60 days out of each calendar quarter. This 60-day period is called a "testing window." Each year will contain four testing windows.

The testing windows that the exam will be available are:    

July-August     
October-November
January-February     
April-May

How often may I take the examination?

You may take each section of the examination four times a year. Candidates may take any or all four sections of the examination during any testing window. No candidate will be allowed to take the same section more than once during any given testing window.  

How long do I have to pass all four sections of the examination?

It depends on the requirements of your jurisdiction. However, it is likely that once you pass a section(s) of the examination, you will be allowed a maximum of 18 months to pass all remaining sections in order to retain credit on the passed section(s). 

Will I be required to take all four sections over a two-day period?

No. You may take each section separately.   

Will I be required to take sections in any particular order?

No.

Will I be required to pass one section prior to applying to take another?

No. 

Once I apply to take the examination, how long before I can actually take the examination?

The time will vary for each jurisdiction and will depend on whether you are a first-time applicant or a re-examination applicant. First-time applicants must have educational eligibility determined, so the process will take a few weeks. Re-examination applicants should be able to register and will be sent a notice to schedule the examination within a few days.

What if a conflict arises after I have scheduled an appointment to take the examination?

You may reschedule your appointment at no charge as long as you reschedule at least 30 days in advance. If you reschedule between 5 and 30 days before your appointment, you must pay a nominal fee directly to Prometric. If you reschedule within 5 days of your appointment, you will have to pay the full Prometric fee for the section you are rescheduling.

May I request a grade review?

Yes. 

Where can I find further detailed information regarding the computerized examination available to candidates?

To obtain the most up-to-date information on the computerization of the Uniform CPA Examination, candidates may visit NASBA's website at www.nasba.org,  which also contains links to to all 54 jurisdictions' websites, or the AICPA's website, www.cpa-exam.org. If the information on these websites does not fully answer your questions, you may call 1-800-CPA-EXAM or your own state board office to obtain additional information.