Continuing Professional Education Requirements

Connecticut CPA licensees are required to earn 40 hours of continuing professional education annually by June 30 of each year; the June 30, 2020 deadline was extended to December 31, 2020 to address the coronavirus pandemic.

The Connecticut State Board of Accountancy may impose a penalty if you do not obtain the necessary credits by that date.

However, depending on your area of practice, there may be additional education requirements.

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Connecticut CPA Licensees
 

You need: 40 hours of CPE annually.

CPAs who are licensed in the state of Connecticut must complete 40 hours of CPE between July 1 and June 30; CPAs are only exempt from this CPE requirement for the initial period of July 1 to June 30 during which they are first licensed.

Each license holder must also meet an ethics requirement of four hours every three years. Such requirement may be met through any course covering ethical behavior and the understanding of the State and National Code of Conduct, Professional Conduct, and State Licensing Regulations.

To receive a complete set of these regulations, visit the State Board of Accountancy website or call the Connecticut State Board of Accountancy at 860-713-6100.

Ethics Requirements
 

You need: Four hours of ethics-focused CPE every three years.

CPAs must take a four-hour ethics course every three years; the obligation for subsequent courses must be met within three years of the close of the license year that the last course was taken. This requirement may be met through any course covering ethical behavior and the understanding of the State and National Code of Conduct, Professional Conduct, and State Licensing Regulations.

Ethics requirement last metNext period in which it 
must be met again 
7/1/2016 - 6/30/2017 7/1/2019 - 6/30/2020 (extended to 12/31/2020 due to COVID-19)
7/1/2017 - 6/30/2018 7/1/2020 - 6/30/2021
7/1/2018 - 6/30/2019 7/1/2021 - 6/30/2022
7/1/2019 - 6/30/20207/1/2022 - 6/30/2023
7/1/2020 - 6/30/20217/1/2023 - 6/30/2024
7/1/2021 - 6/30/20227/1/2024 - 6/30/2025

We offer all kinds of ways to  help you meet your ethics requirement each year, from live ethics seminars to self-study and online options. 

Connecticut CPA licensees Who Perform Attest/Compilation Services or Sign financial Statements
 

You need: Eight hours of financial statement preparation/reporting CPE annually.

Any CPA licensee who performs attest or compilation services or who signs financial statements on behalf of the firm must earn eight hours of the annual 40 hours of CPE in the subject areas of financial statement preparation and reporting.

Governmental Auditors
 

You need: 80 hours of CPE that contributes to professional proficiency (including 24 hours in subjects directly related to the government environment and government auditing) every two years.

Auditors responsible for planning, directing, conducting, or reporting on governmental audits, including audits of government funds received by nonprofit organizations, must complete, every two years, at least 80 hours of CPE that contributes to their professional proficiency (with a minimum of 20 hours each year).

Auditors responsible for planning, directing, and conducting substantial portions of the fieldwork or reporting on a government audit must complete at least 24 of the 80 hours in subjects directly related to the government environment and to government auditing.

A complete set of these regulations is available on the GAO’s website at www.gao.gov.