Connecticut CPA CPE, license renewal and exam requirements

Requirements as stated by the Connecticut State Board of Accountancy, with a source link beside each section.

Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.

Board of accountancy

Connecticut State Board of Accountancy licenses CPAs in Connecticut. Its rules and forms are the authority for everything on this page.

CPE requirements

Connecticut licensees complete 40 CPE hours between July 1 and June 30 each year and report them by December 31 with the annual renewal.

Hours required
40 hours per year
Ethics hours
4 hours
Ethics detail
4 ethics hours in every three-year period, in a course covering ethical behavior, the state and national codes of conduct and state licensing rules. New licensees are exempt in their first July 1 to June 30 period, and the three-year count starts after it.
Carryover
Up to 20 hours above the 40-hour minimum carry to the next year. Carried hours do not count toward the 8-hour attest or compilation requirement.
Reporting
Licensees report completed CPE by December 31 each year. Licensees who perform, supervise or sign attest or compilation work need 8 hours in that subject area. CPA certificate holders have no CPE requirement.
Exemptions
Extensions, waivers or adjustments are available for physician-certified health reasons, extended active military duty or other good cause the board accepts.

Sources: law.cornell.edu/regulations/connecticut/Regs-Conn-State-Agencies-SS-20-280-25, nasbaregistry.org/cpe-requirements/connecticut, ctcpas.org/beacpa

License renewal

Connecticut issues a CPA license, needed to practice public accounting and sign audit reports, and a lower-cost CPA certificate registration that allows use of the CPA title only. Both renew every year by December 31.

Renewal cycle
Annual, January 1 to December 31.
Renewal deadline
Renewal and fee are due December 31. Applications received after December 31 but before February 1 are accepted as late. Applications on or after February 1 are rejected and the license lapses.
Reciprocity
Since October 1, 2025 (Public Act 25-36), an out-of-state CPA has a practice privilege in Connecticut without a Connecticut license if the CPA holds another state's license in good standing and meets Connecticut's education, experience and exam requirements. A person who passed the CPA Exam by September 30, 2025 and held a license in good standing on that date also qualifies. A Connecticut firm permit is required to perform attest or compilation services for an entity whose home office is in Connecticut.
Fees
CPA license annual renewal $565. CPA certificate registration annual renewal $40.

Sources: law.cornell.edu/regulations/connecticut/Regs-Conn-State-Agencies-SS-20-280-25, nasba.org/wp-content/uploads/2026/02/2026_Feb_CT_NL.pdf, ctcpas.org/beacpa

Exam and licensure

Since October 1, 2025, Public Act 25-36 gives three pathways to a Connecticut CPA certificate, each requiring the Uniform CPA Exam: a bachelor's with an accounting concentration plus 2 years of experience, a bachelor's plus 30 semester hours plus 1 year, or a post-baccalaureate degree with an accounting concentration plus 1 year.

Education
To sit: 120 semester hours. The accounting concentration under the draft regulations the Board approved on September 25, 2025, which DCP applies as guidelines until final regulations are adopted, is at least 27 credits in accounting and 24 credits in economics and business administration other than accounting. Exam section credit lasts 30 months.
150 hours
Public Act 25-36 replaced the 150-hour rule on October 1, 2025. A bachelor's degree with an accounting concentration plus 2 years of experience now qualifies.
Experience
Two years with a bachelor's degree, or one year with a bachelor's plus 30 semester hours or a post-baccalaureate degree. Experience uses accounting, attest, management advisory, tax or consulting skills, is supervised by a licensed CPA or public accountant, is verified by a supervisor licensed for at least three years, and is gained within 10 years before the application. Thirty-five hours per week counts as full time, and part-time weeks under 20 hours earn no credit.
Ethics exam
Applicants pass the AICPA Professional Ethics for CPAs self-study exam with a score of 90 or better (Regs. 20-280-21(6)).

Sources: nasba.org/wp-content/uploads/2026/02/2026_Feb_CT_NL.pdf, ctcpas.org/pathways, ctcpas.org/news/4b37fc6f-6d32-4f2e-9efe-61ccfd53036e:major-changes-to-connecticut-s-cpa-pathways-and-mobility-laws-take-effect-october-1, ctcpas.org/news/ec0659b3-b005-4c21-a5c8-53787fc9b15d:state-board-of-accountancy-adopts-new-educational-guidelines-for-cpa-licensure-effective-october-1, law.cornell.edu/regulations/connecticut/Regs-Conn-State-Agencies-SS-20-280-21, law.cornell.edu/regulations/connecticut/Regs-Conn-State-Agencies-SS-20-280-24, ctcpas.org/beacpa

Other facts

  • Public Act 25-36 (HB 7020, signed June 10, 2025) added the bachelor's plus 2 years pathway and individual-based mobility, effective October 1, 2025 (Connecticut State Board of Accountancy newsletter, February 2026).
  • Connecticut has no firm mobility. Every practicing CPA, including a sole practitioner, needs a firm permit (Connecticut State Board of Accountancy newsletter, February 2026).
  • Regulation 20-280-25 was last amended August 8, 2024 (Regs. Conn. State Agencies 20-280-25).

Connecticut CPA questions

How many CPE hours does a Connecticut CPA need?

Connecticut licensees complete 40 CPE hours between July 1 and June 30 each year and report them by December 31 with the annual renewal. 4 ethics hours in every three-year period, in a course covering ethical behavior, the state and national codes of conduct and state licensing rules. New licensees are exempt in their first July 1 to June 30 period, and the three-year count starts after it. Up to 20 hours above the 40-hour minimum carry to the next year. Carried hours do not count toward the 8-hour attest or compilation requirement. Extensions, waivers or adjustments are available for physician-certified health reasons, extended active military duty or other good cause the board accepts.

How does a Connecticut CPA report CPE?

Licensees report completed CPE by December 31 each year. Licensees who perform, supervise or sign attest or compilation work need 8 hours in that subject area. CPA certificate holders have no CPE requirement.

How often does a Connecticut CPA license renew?

Connecticut issues a CPA license, needed to practice public accounting and sign audit reports, and a lower-cost CPA certificate registration that allows use of the CPA title only. Both renew every year by December 31. Annual, January 1 to December 31. Renewal and fee are due December 31. Applications received after December 31 but before February 1 are accepted as late. Applications on or after February 1 are rejected and the license lapses. CPA license annual renewal $565. CPA certificate registration annual renewal $40.

Can a CPA licensed elsewhere practice in Connecticut?

Since October 1, 2025 (Public Act 25-36), an out-of-state CPA has a practice privilege in Connecticut without a Connecticut license if the CPA holds another state's license in good standing and meets Connecticut's education, experience and exam requirements. A person who passed the CPA Exam by September 30, 2025 and held a license in good standing on that date also qualifies. A Connecticut firm permit is required to perform attest or compilation services for an entity whose home office is in Connecticut.

What education does Connecticut require to sit for the CPA exam and be licensed?

To sit: 120 semester hours. The accounting concentration under the draft regulations the Board approved on September 25, 2025, which DCP applies as guidelines until final regulations are adopted, is at least 27 credits in accounting and 24 credits in economics and business administration other than accounting. Exam section credit lasts 30 months. Public Act 25-36 replaced the 150-hour rule on October 1, 2025. A bachelor's degree with an accounting concentration plus 2 years of experience now qualifies.

What experience does Connecticut require for a CPA license?

Two years with a bachelor's degree, or one year with a bachelor's plus 30 semester hours or a post-baccalaureate degree. Experience uses accounting, attest, management advisory, tax or consulting skills, is supervised by a licensed CPA or public accountant, is verified by a supervisor licensed for at least three years, and is gained within 10 years before the application. Thirty-five hours per week counts as full time, and part-time weeks under 20 hours earn no credit.

Does Connecticut require an ethics exam?

Applicants pass the AICPA Professional Ethics for CPAs self-study exam with a score of 90 or better (Regs. 20-280-21(6)).

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