A Certified Public Accountant (CPA) is a globally recognized professional credential signifying a high level of competence in accounting. Obtaining this license in Connecticut requires candidates to meet sequential and demanding qualifications established by the Connecticut State Board of Accountancy. The demand for CPAs in the state is consistently strong, particularly in the financial services sector and corporate headquarters across the region. Successfully navigating the rigorous requirements, which span education, examination, and supervised experience, provides a defined pathway to a rewarding career in public accounting, industry, or government.
Meeting the Education Requirements
The foundation of the Connecticut CPA journey rests on satisfying a substantial academic commitment. State regulations mandate a minimum of 150 semester hours of college education for licensure, which is 30 hours beyond the traditional four-year bachelor’s degree. This comprehensive requirement ensures that candidates possess a broad understanding of financial principles.
Within the 150 total hours, candidates must complete specific coursework concentrations. A minimum of 36 semester hours must be dedicated to accounting subjects, including auditing, financial accounting, and federal taxation. Additionally, a minimum of 30 semester hours must be in general business courses, encompassing subjects such as business law, economics, and finance. The required education must be obtained from an institution that holds regional accreditation recognized by the Board.
Applying for Examination Eligibility
Candidates in Connecticut are permitted to apply to sit for the Uniform CPA Examination before completing the full 150-hour requirement for licensure. This preliminary eligibility allows aspiring CPAs to begin the testing process once they have earned a minimum of 120 semester hours and a bachelor’s degree. The application to take the exam is typically managed through the National Association of State Boards of Accountancy (NASBA) on behalf of the Connecticut Board.
Candidates must submit official transcripts from all attended institutions to verify their coursework and degree status. Once the Board approves the application, the candidate receives a Notice to Schedule (NTS), which is the authorization required to book testing appointments at a Prometric center. Scheduling the exam sections should be done strategically, as the NTS is only valid for a specific time period.
Navigating the Uniform CPA Examination
The Uniform CPA Examination is a four-part assessment covering the core competencies of the profession. Candidates must pass the three core sections—Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG)—along with one of three discipline sections, such as Information Systems and Controls (ISC). The exam requires a minimum score of 75 on each section to pass.
The testing process is governed by the 18-month rolling window rule. This rule dictates that candidates must pass all four sections within 18 months of passing the first section, or the credit for the earliest passed section will expire. Planning a preparation and testing schedule that respects this deadline is necessary to avoid losing credit and having to retake a section.
Fulfilling the Work Experience Requirement
Licensure in Connecticut demands practical experience demonstrating proficiency in accounting services. Candidates must complete a minimum of 104 weeks (two years) of experience, totaling at least 2,000 hours of qualifying work. This experience must involve providing services or advice that utilize accounting, attest, tax, or consulting skills.
All qualifying hours must be earned under the direct supervision of a licensed Certified Public Accountant. Furthermore, that supervising CPA must have held an active license in good standing for a minimum of three years prior to the candidate beginning their experience. This ensures the candidate is mentored by a seasoned professional.
The experience can be obtained in public accounting, industry, or government, provided the work is of a non-routine nature requiring technical accounting knowledge. The Connecticut Board requires the experience to cover a range of skills, which may include internal controls assessment, tax preparation, financial statement analysis, or cost accounting. The supervising CPA must formally document and attest to the nature and duration of the work on an Experience Verification Form submitted directly to the Board of Accountancy.
Completing the Licensing Application
The final administrative phase is submitting the formal licensing application after successfully passing the Uniform CPA Examination and fulfilling the practical work experience requirement. Connecticut operates a two-tier system where candidates first receive a “qualified certificate” upon meeting all requirements, which is a prerequisite for the active license. The active license allows the use of the CPA designation.
A prerequisite for both the certificate and the license is the successful completion of the AICPA Professional Ethics Exam. This open-book, self-study course requires candidates to achieve a score of 90% or higher, focusing on the AICPA Code of Professional Conduct.
The licensing application requires the final submission of official transcripts, the completed Experience Verification Form signed by the supervising CPA, and a request for official CPA exam scores to be transferred from NASBA. All final documentation, including the application form and the required licensing fee, must be submitted to the Connecticut State Board of Accountancy. This comprehensive submission allows the Board to verify that all educational, examination, ethics, and experience components have been satisfied.
Keeping Your CPA License Active
Maintaining the CPA license requires adherence to Continuing Professional Education (CPE) requirements. Connecticut CPAs must complete 40 hours of CPE annually to ensure their knowledge remains current in a rapidly evolving profession. The reporting period for these hours typically runs from July 1 through June 30.
Licensees must also meet a specific ethics education requirement. This involves completing four hours of ethics-focused CPE every three years. These courses must cover ethical behavior, professional standards, and state licensing regulations. Timely completion of all CPE hours and adherence to annual renewal deadlines are necessary to prevent the license from lapsing.