background image
"4 E'S"
Candidates are required to have two years of experience obtained
while under the supervision of an individual who has
held a CPA certificate for at least three years.
Experience need not be paid and can be in the form of internships or
Experience may be obtained in public accounting, industry, or
Experience must be obtained no earlier than 10 years prior to the initial
application for certification.
You must work a minimum of 20 hours a week for your experience to
count. You can claim a maximum of 35 hours per week.
In order for experience to count it needs to be in four out of the
following eight categories: Assessment and testing of adequacy of the
employer's internal controls; Tax return preparation; Tax return research;
Preparation of financial statements; Analysis of financial statements; Cost
accounting; Budgeting; Professional services performed in the course of
practicing public accountancy.
Connecticut requires the completion and passage of the AICPA
Professional Ethics for CPAs self-study ethics exam.
A passing score
of 90 percent or better.
The course and exam may be purchased from the Connecticut
Society of CPAs at
Many candidates pass all four parts of the CPA Exam before taking the
Ethics Exam, but it isn't required.
The information above is provided by CTCPA as a summary of Connecticut's
certification requirements based on information contained in state regulations from
the Connecticut State Board of Accountancy, and is current as of June 2016. Please
contact the Connecticut State Board of Accountancy if you have questions about your
own specific circumstances at
, or call 860-713-6100 (in
Hartford area and outside of CT), or 1-800-842-2649 (toll free in CT); or visit CTCPA's
web page for more information.