Sec. 20-279b. Definitions. As used in this section and sections 20-280 to 20-281n, inclusive:
(1) “Board” means the State Board of Accountancy established by section 20-280;
(2) “Certificate” means a “certified public accountant” certificate issued either prior to October 1, 1992, or pursuant to section 20-281c or a “certified public accountant” certificate issued after examination pursuant to the laws of any other state;
(3) “Firm” means any person, proprietorship, partnership, corporation, limited liability company or association and any other legal entity which practices public accountancy;
(4) “License” means a public accountancy license issued pursuant to section 20-281b or 20-281d;
(5) “Licensee” means the holder of a certificate issued pursuant to section 20-281c, the holder of a license issued pursuant to section 20-281b or 20-281d or a holder of a permit to practice public accountancy issued pursuant to sections 20-281b and 20-281e;
(6) “Permit” means a permit to practice public accountancy issued to a firm pursuant to section 20-281e;
(7) “Practicing public accountancy” means performing for the public or offering to perform for the public for a fee by a person or firm holding himself, herself or itself out to the public as a licensee one or more kinds of services involving the use of accounting or auditing skills, including, but not limited to, the issuance of reports or of one or more kinds of management advisory, financial advisory or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters;
(8) “Quality review” means any study, appraisal or review of one or more aspects of the professional work of a person or firm which practices public accountancy by a person or persons who holds or hold licenses under section 20-281b or 20-281d or their equivalent under the laws of any other state and who are not affiliated with the person or firm being reviewed;
(9) “Registration” means the process by which the holder of a certificate may register his or her certificate annually and pay a fee of twenty dollars in lieu of an annual renewal of a license and be entitled to use the abbreviation “CPA” and the title “certified public accountant” under conditions and in the manner prescribed by the board by regulation;
(10) “Profession” means the profession of public accountancy;
(11) “Report” means, in reference to any attest or compilation service, any opinion, writing or other form of language that (A) expresses or implies assurance as to the reliability of the attested information or compiled financial statements, and (B) contains or is accompanied by a statement that expresses or implies that the person or firm issuing such opinion, writing or other language has special knowledge or competence in accounting or auditing, which expression or implication arises from, among other things, the use of names or titles by the issuer indicating that the person or firm is an accountant or auditor or from the language of the report itself. “Report” includes any form of language that disclaims an opinion when such form of language is conventionally understood to imply any positive assurance as to the reliability of the attested information or compiled financial statements referred to or special competence on the part of the person or firm issuing such language, including any other form of language that is conventionally understood to imply such assurance or special knowledge or competence;
(12) “AICPA” means the American Institute of Certified Public Accountants;
(13) “Attest” means the provision of any of the following services:
(A) Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);
(B) Any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);
(C) Any examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);
(D) Any engagement to be performed in accordance with the Auditing Standards of the PCAOB; and
(E) Any examination, review or agreed upon procedures engagement to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE), other than an examination as described in subparagraph (C) of this subdivision;
(14) “Compilation” means the provision of a service to be performed in accordance with Statements on Standards for Accounting and Review Services (SSARS) that is presented in the form of financial statements that is the representation of management without undertaking to express any assurance on the statements;
(15) “Home office” means the location specified by the client as the address to which a service described in section 20-281n is directed;
(16) “PCAOB” means the Public Company Accounting Oversight Board;
(17) “Practice privilege” means the privilege for a person or firm to practice public accountancy described in, and subject to the conditions contained in, sections 20-281e and 20-281n; and
(18) “Principal place of business” means the office location designated by an individual or firm for purposes of sections 20-281e and 20-281n.
(P.A. 92-212, S. 1; P.A. 95-79, S. 64, 189; P.A. 08-52, S. 1; P.A. 15-181, S. 1; P.A. 25-36, S. 1.)
History: P.A. 95-79 redefined “firm” to include a limited liability company, effective May 31, 1995; P.A. 08-52 amended Subdiv. (8) to add “person or” and added Subdivs. (12) to (20) to define “AICPA”, “attest”, “compilation”, “home office”, “NASBA”, “PCAOB”, “practice privilege”, “principal place of business” and “substantial equivalency”, effective May 12, 2008; P.A. 15-181 amended Subdiv. (7) to delete reference to financial statements, amended Subdiv. (11) to redefine “report”, and amended Subdiv. (13) to delete reference to financial statement and add Subpara. (E) re examination, review or agreed upon procedures engagement; P.A. 25-36 deleted former Subdivs. (16) and (20) defining “NASBA” and “substantial equivalency”, redesignated existing Subdivs. (17) to (19) as Subdivs. (16) to (18) and made technical and conforming changes in Subdivs. (7), (9), (17) and (18).
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Sec. 20-280. Board of Accountancy. Members' terms. Meetings. Seal. Maintenance of registry. Printing of directory. Powers. Regulations. (a) There shall be a State Board of Accountancy which shall consist of nine members, to be appointed by the Governor, all of whom shall be residents of this state, five of whom shall hold current, valid licenses to practice public accountancy and four of whom shall be public members. Any persons serving on the board prior to October 1, 1992, shall continue to serve until a successor is appointed. Whenever an appointment of a licensee to the state board is to be made, the Connecticut Society of Certified Public Accountants shall submit to the Governor the names of five persons qualified for membership on the board and the Governor shall appoint one of such persons to said board, subject to the provisions of section 4-10. The Governor shall select a chairperson pursuant to section 4-9a. The term of each member of the board shall be coterminous with that of the Governor. Vacancies occurring during a term shall be filled by appointment by the Governor for the unexpired portion of the term. Upon the expiration of a member's term of office, such member shall continue to serve until his successor has been appointed. Any member of the board whose license under section 20-281d is revoked or suspended shall automatically cease to be a member of the board. No person who has served two successive complete terms shall be eligible for reappointment to the board. Appointment to fill an unexpired term shall not be considered to be a complete term. Any member who, without just cause, fails to attend fifty per cent of all meetings held during any calendar year shall not be eligible for reappointment.
(b) The board shall meet at such times and places as may be fixed by the board and shall meet at least once in every quarter of a calendar year. A majority of the board members then serving shall constitute a quorum at any meeting duly called. The board shall have a seal which shall be judicially noticed. The board shall maintain a registry of the names and addresses of all licensees and registrants under sections 20-279b to 20-281m, inclusive, and shall have responsibility for the administration and enforcement of said sections.
(c) The Department of Consumer Protection shall provide office space for the board. Members shall not be compensated for their services and, notwithstanding the provisions of section 21a-7, shall not be reimbursed for necessary expenses.
(d) The board shall annually cause to be printed a directory which shall contain the names, arranged alphabetically, of all licensees and registrants under sections 20-279b to 20-281m, inclusive.
(e) Said board shall be within the Department of Consumer Protection.
(f) The board shall have the power to take all action that is necessary and proper to effectuate the purposes of sections 20-279b to 20-281m, inclusive, including the power to issue subpoenas to compel the attendance of witnesses and the production of documents; to administer oaths; to take testimony and to receive evidence concerning all matters within its jurisdiction. In case of disobedience of a subpoena, the board may invoke the aid of any court of this state in requiring the attendance and testimony of witnesses and the production of documentary evidence. The board, its members, and its agents shall be immune from personal liability for actions taken in good faith in the discharge of the board's responsibilities, and the state shall indemnify and hold harmless the board, its members, and its agents from all costs, damages, and attorneys' fees arising from claims and suits against them with respect to matters to which such immunity applies.
(g) The board may adopt regulations, in accordance with chapter 54, governing its administration and enforcement of sections 20-279b to 20-281m, inclusive, and the conduct of licensees and registrants, including, but not limited to:
(1) Regulations governing the board's meetings and the conduct of its business;
(2) Regulations concerning procedures governing the conduct of investigations and hearings by the board;
(3) Regulations implementing the education requirements established for the issuance of certificates under section 20-281c, implementing the experience requirements established for initial issuance of certificates under section 20-281c and specifying the continuing professional education required for renewal of licenses under subsection (e) of section 20-281d;
(4) Regulations concerning professional conduct directed to controlling the quality and probity of the practice of public accountancy by licensees, and dealing among other things with independence, integrity, objectivity, competence, technical standards, responsibilities to the public and responsibilities to clients;
(5) Regulations specifying actions and circumstances that shall be deemed to constitute holding oneself out as a licensee in connection with the practice of public accountancy;
(6) Regulations governing the manner and circumstances of use by holders of certificates who do not also hold licenses under sections 20-279b to 20-281m, inclusive, of the titles “certified public accountant” and “CPA”;
(7) Regulations regarding quality reviews that may be required to be performed under the provisions of sections 20-279b to 20-281m, inclusive;
(8) Regulations implementing the provisions of section 20-281l, including, but not limited to, specifying the terms of any disclosure required by subsection (d) of said section 20-281l, the manner in which such disclosure is made and any other requirements the board imposes with regard to such disclosure. Such regulations shall require that any disclosure: (A) Be in writing and signed by the recipient of the product or service; (B) be clear and conspicuous; (C) state the amount of the commission or the basis on which the commission will be calculated; (D) identify the source of the payment of the commission and the relationship between such source and the person receiving payment; and (E) be presented to the client at or prior to the time the recommendation of the product or service is made;
(9) Regulations establishing the due date for any fee charged pursuant to sections 20-281c, 20-281d and 20-281e. Such regulations may establish the amount and due date of a late fee charged for the failure to remit payment of any fee charged pursuant to sections 20-281c, 20-281d and 20-281e; and
(10) Such other regulations as the board may deem necessary or appropriate for implementing the provisions and the purposes of sections 20-279b to 20-281m, inclusive.
(1949 Rev., S. 4610; 1955, S. 2293d; 1959, P.A. 616, S. 69; P.A. 77-614, S. 210, 610; P.A. 78-255, S. 8, 10; P.A. 80-205, S. 1, 6; P.A. 81-203, S. 1; P.A. 82-419, S. 5, 47; P.A. 83-487, S. 10, 33; P.A. 85-504, S. 3, 15; P.A. 87-496, S. 87, 110; P.A. 92-212, S. 2; P.A. 00-42, S. 3; P.A. 03-259, S. 40; P.A. 05-287, S. 5, 22; P.A. 08-185, S. 1; P.A. 11-48, S. 37; 11-61, S. 99; May Sp. Sess. P.A. 16-3, S. 76; P.A. 25-36, S. 2.)
History: 1959 act deleted requirement that treasurer submit account of receipts to state treasurer and provisions re payment of board's expenditures and member's expenses and compensation; P.A. 77-614 deleted provisions for holding annual meeting on second Wednesday in January and for election of officers, deleted power to make bylaws and regulations governing board business and increased from two to four the number of members required for quorum and for calling special meetings in Subsec. (a) and transferred regulation power under Subsec. (b) from board to commissioner of consumer protection, retaining board in advisory role, effective January 1, 1979; P.A. 78-255 added Subsecs. (c) to (g) re continuing education requirements; P.A. 80-205 deleted requirements that register be “published for public distribution in January” and that names of board members and regulations be published and that copies of register be mailed to registered practitioners; P.A. 81-203 amended Subsec. (c) to require the commissioner of consumer protection to adopt regulations establishing experience requirements necessary to qualify for receipt of an annual registration card; P.A. 82-419 changed term “annual registration card” to “license”; P.A. 83-487 amended Subsec. (c) to clarify requirements for issuance of license and certificate; P.A. 85-504 amended Subsec. (a) by requiring the board to meet quarterly, establishing minimum attendance requirements for members and placing a limit on the number of terms served, amended Subsecs. (b) and (c) by deleting reference to regulatory power of the commissioner of consumer protection and added Subsecs. (h) and (i) which provide for a permanent office, hiring of employees and contractual agreements and the adoption of regulations; P.A. 87-496 substituted “public works” for “administrative services” commissioner in Subsec. (h); P.A. 92-212 entirely replaced prior provisions re board of accountancy; in 1993, in the provision re member's terms in Subsec. (a) the words “that of” were inserted in the phrase “shall be coterminous with that of the governor” for grammatical correctness; P.A. 00-42 amended Subsec. (g) by inserting new Subdiv. (8) re regulations implementing the provisions of Sec. 20-281l, renumbering former Subdiv. (8) as Subdiv. (9) and making technical changes; P.A. 03-259 amended Subsec. (a) by increasing number of members of board from seven to nine and requiring one of the additional members to hold a public accountancy license and the other additional member to be a public member; P.A. 05-287 amended Subsec. (e) to change the location of the board from within the office of the Secretary of the State to within the Office of Policy and Management for administrative purposes only, effective July 1, 2005, and amended Subsec. (g) to add new Subdiv. (9) re regulations establishing due dates for fees and late fees and to redesignate existing Subdiv. (9) as Subdiv. (10), effective July 13, 2005; P.A. 08-185 amended Subsec. (e) by deleting provision re board shall be within Office of Policy and Management for administrative purposes only, effective July 1, 2008; P.A. 11-48 amended Subsec. (e) by specifying that board shall be within office of the Secretary of the State, effective July 1, 2011; P.A. 11-61 amended Subsec. (e) by providing that board may recommend and Secretary of the State may employ such personnel, rather than board may employ an executive director and such other personnel, as necessary to carry out specified provisions, effective July 1, 2011; May Sp. Sess. P.A. 16-3 amended Subsec. (c) to replace provisions re reimbursement for expenses with provisions re department to provide office space for board and members not to be compensated for services or reimbursed for expenses, amended Subsec. (e) to delete provisions re employing personnel, entering into contractual agreements and appointing committees or persons and replace “within the Office of Secretary of the State” with “within the Department of Consumer Protection” and amended Subsec. (g) to replace “rules” with “regulations”, effective July 1, 2016; P.A. 25-36 amended Subsec. (g)(3) to replace provisions re specification of education and experience requirements with provisions re implementation of education and experience requirements.
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Sec. 20-281c. Certificate of certified public accountant. Education, experience and examination requirements. Registration of certificate. Fees. (a) The board shall grant the certificate of “certified public accountant” to any person who meets the education, experience and examination requirements of subsections (b) to (e), inclusive, of this section and upon the payment of a fee of one hundred fifty dollars.
(b) (1) An applicant may apply to take the examination if such person, at the time of the examination, has completed not less than one hundred twenty semester hours of education, as determined by the board by regulation to be appropriate.
(2) (A) Except as provided in subparagraph (B) of this subdivision, the education requirements for a certificate shall be prescribed in regulations to be adopted by the board as follows:
(i) Until December 31, 1999, a baccalaureate degree or its equivalent conferred by a college or university acceptable to the board, with an accounting concentration or its equivalent as determined by the board by regulation to be appropriate; or
(ii) After January 1, 2000, but before October 1, 2025, at least one hundred fifty semester hours of college education including a baccalaureate or higher degree conferred by a college or university acceptable to the board. The total educational program shall include an accounting concentration or its equivalent as determined by the board by regulation to be appropriate.
(B) On and after October 1, 2025, the education requirements for a certificate shall be as follows:
(i) A baccalaureate degree or its equivalent conferred by a college or university acceptable to the board, with an accounting concentration or its equivalent as determined by the board by regulation to be appropriate;
(ii) A baccalaureate degree conferred, and an additional thirty semester hours of college education provided, by a college or university acceptable to the board. The total educational program shall include an accounting concentration or its equivalent as determined by the board by regulation to be appropriate; or
(iii) A post-baccalaureate degree conferred by a college or university acceptable to the board, with an accounting concentration or its equivalent as determined by the board by regulation to be appropriate.
(c) The board may charge each applicant a fee, in an amount prescribed by the board by regulation, for each section of the examination or reexamination taken by the applicant, or the board may authorize a third party administering the examination to charge each applicant a fee for each section of the examination or reexamination taken by the applicant.
(d) The board shall allow an applicant who applies to take the examination on or after October 1, 2023, to receive credit for each section of the examination that such applicant passes in any sitting for such examination, provided such applicant passes all sections of the examination within a thirty-month period. The board may, in its discretion, extend the thirty-month period for reasons related to health, military service or other individual hardship.
(e) (1) Prior to October 1, 2025, the experience requirement for a certificate shall be as prescribed by the board by regulation.
(2) On and after October 1, 2025, the experience requirement for a certificate shall be as follows:
(A) Two years if the applicant is applying for a certificate based on the education requirement established in subparagraph (B)(i) of subdivision (2) of subsection (b) of this section; or
(B) One year if the applicant is applying for a certificate based on the education requirement established in subparagraph (B)(ii) or (B)(iii) of subdivision (2) of subsection (b) of this section.
(f) The holder of a certificate may register his or her certificate annually and pay a fee of forty dollars in lieu of an annual renewal of a license and such registration shall entitle the registrant to use the abbreviation “CPA” and the title “certified public accountant” under conditions and in the manner prescribed by the board by regulation.
(P.A. 92-212, S. 3; P.A. 07-7, S. 1; 07-214, S. 4; June Sp. Sess. P.A. 09-3, S. 234; P.A. 21-37, S. 32; P.A. 23-180, S. 1; P.A. 25-21, S. 10; 25-36, S. 3.)
History: P.A. 07-7 amended Subsec. (c) by changing educational requirements to take the certified public accountant examination to a bachelor's degree in accounting, or equivalent, and to require board to adopt regulations, effective April 26, 2007; P.A. 07-214 amended Subsec. (d) to delete “or provide for a third party administering the examination to charge” and allow board to authorize a third party administering examination to charge each applicant a fee for each section of the examination or reexamination taken by applicant, effective July 5, 2007; June Sp. Sess. P.A. 09-3 amended Subsec. (a) to increase fee from $75 to $150 and amended Subsec. (f) to increase fee from $20 to $40; P.A. 21-37 amended Subsec. (c) to replace provision re holding baccalaureate degree or equivalent at time of application with provision re completing 120 semester hours of education at time of examination, effective June 4, 2021; P.A. 23-180 added new Subsec. (e) re allowing applicants to receive credit for sections of the examination passed in any sitting, amended Subsec. (a) to include a reference to new Subsec. (e) and redesignated existing Subsecs. (e) and (f) as Subsecs. (f) and (g), effective July 1, 2023; P.A. 25-21 made a technical change in Subsec. (b), effective July 1, 2025; P.A. 25-36 deleted former Subsec. (b) re good character requirement, redesignated existing Subsecs. (c) to (g) as Subsecs. (b) to (f), substantially amended redesignated Subsecs. (b) and (e) by adding provisions re education and experience requirements applicable on and after October 1, 2025, and made technical and conforming changes.
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Sec. 20-281n. Practice privilege: Qualifications; rendering of services in this state; conditions of privilege; disciplinary action. (a)(1) Any individual whose principal place of business is not in this state shall qualify for a practice privilege and have all of the privileges of licensees of this state, without the need to obtain a license pursuant to section 20-281d, if (A) such individual is the holder of a valid Certified Public Accountant license that is in good standing and was issued by another state, and (B) such individual meets the education, experience and examination requirements of subsections (b) to (e), inclusive, of section 20-281c.
(2) Notwithstanding the provisions of subdivision (1) of this subsection, an individual shall qualify for a practice privilege and have all of the privileges of licensees of this state, without the need to obtain a license pursuant to section 20-281d, if (A) such individual passed the Uniform CPA Examination on or before September 30, 2025, and (B) on September 30, 2025, such individual is the holder of a valid Certified Public Accountant license that is in good standing and was issued by another state.
(b) Notwithstanding any provision of the general statutes, any individual who qualifies for the privileges afforded under this section may offer or render professional services, whether in person or by mail, telephone or electronic means, based on such privileges, and no notice, fee or other submission shall be required of any such individual. Such individual shall be subject to the requirements in subsection (c) of this section.
(c) Any individual licensee of another state exercising the privileges afforded under this section and the firm that employs such licensee shall consent, as a condition of the grant of such privileges:
(1) To the personal and subject matter jurisdiction and disciplinary authority of the board;
(2) To comply with any applicable provision of state law and the board's rules;
(3) That in the event the license from the state of such individual's principal place of business is no longer valid, such individual shall cease offering or rendering professional services in this state individually and on behalf of a firm; and
(4) To the appointment of the state board that issued such license as the agent upon whom process may be served in any action or proceeding by the board against such licensee.
(d) Any individual who qualifies for the privileges afforded under this section who, for any entity with its home office in this state, performs any of the following services: (1) Any financial statement audit or other engagement to be performed in accordance with Statements on Auditing Standards; (2) any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services; (3) any examination of prospective financial information, review or agreed upon procedures engagement to be performed in accordance with Statements on Standards for Attestation Engagements; or (4) any engagement to be performed in accordance with PCAOB Auditing Standards, may only provide such services through a firm that has obtained a permit issued under section 20-281e.
(e) Any licensee of this state that offers or renders services or uses their CPA title in another state shall be subject to disciplinary action in this state for an act committed in another state for which the licensee would be subject to discipline for an act committed in the other state. Notwithstanding the provisions of section 20-280c, the board shall investigate any complaint made by the board of accountancy of another state against any such licensee.
(P.A. 08-52, S. 7; P.A. 15-181, S. 5; P.A. 25-36, S. 4.)
History: P.A. 08-52 effective May 12, 2008; P.A. 15-181 amended Subsec. (d) to add new Subdiv. (2) re review of financial statement, redesignate existing Subdivs. (2) and (3) as Subdivs. (3) and (4) and amend redesignated Subdiv. (3) to add “review or agreed upon procedures engagement”, and make a technical change; P.A. 25-36 substantially amended Subsec. (a) re conditions necessary to qualify for practice privilege, deleted former Subsec. (f) re determination of substantially equivalent qualifications and made technical and conforming changes in Subsecs. (b) to (d), inclusive.
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