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CTCPA Pursuing Changes to CPA Mobility, Pathways to Licensure

As part of our initiatives to fill the CPA pipeline and ensure our state’s laws are aligned with the evolving needs of the profession, CTCPA is joining more than 30 states nationwide working to modernize CPA licensure and mobility laws. It is crucial that we work together as a profession to take swift and vocal action in supporting these proposals and advancing them through the legislative process.

We successfully secured the Connecticut State Board of Accountancy’s support for our proposals and their request for legislative adoption this session. We are happy to report that our proposals advanced and are included HB 7020, An Act Concerning Certified Public Accountants.

The bill passed in the Connecticut House of Representatives with no opposition on April 28 and will now move to a vote in the Senate. 

Read more from the Hartford Business Journal:
Bill that broadens CPA certification pathways approved in CT House

CPA Licensure Pathways Proposal

Our proposal offers three flexible pathways to CPA licensure, expanding access to the profession while ensuring continued integrity of the credential by upholding the core principles of education, examination, and experience. 

  • Pathway 1: Post-baccalaureate degree, passage of the CPA Exam, and one year of general experience. 
  • Pathway 2: Bachelor's degree plus 30 credit hours, passage of the CPA Exam, and one year of general experience. 
  • Pathway 3: Bachelor's degree, passage of the CPA Exam, and two years of general experience. 

As for education, each pathway requires an: 

  • Accounting degree, or 
  • Non-accounting degree plus accounting-related courses. 

Accounting degree is defined as a degree that includes "accounting" in the title or a business degree with a concentration in accounting, such as accounting minor, accounting emphasis, or accounting concentration. This degree-centered approach simplifies the educational requirements, helping reduce administrative burdens on candidates and regulatory bodies. 

Key benefits include:

  • Addressing Talent Shortages by Expanding Access: Traditional requirements create financial and logistical barriers, limiting the supply of qualified professionals amid a growing talent shortage in the accounting industry.
  • Upholds Rigorous Standards: Ensures all pathways uphold the core principles of education, examination, and experience, maintaining the profession’s high standards. The CPA Exam remains the key guardrail that all must meet.
  • Aligns with National Trends: To expand access to the CPA credential and attract a more diverse group of candidates, many states across the country are pursuing similar alternative pathways through legislative or regulatory action.
     

Automatic/Enhanced Mobility Proposal

We are pursuing adoption of automatic or enhanced mobility to grant CPAs who 1) are CPAs in good standing in another state and 2) who achieved their license via an accepted Connecticut CPA licensure pathway the privilege to practice here without administrative hurdles. The proposal:

  • Minimizes Disruptions as Multiple States Broaden CPA Licensure Pathways: As states across the country transition to alternative pathways to CPA licensure like those proposed in Connecticut, enhanced mobility helps minimize disruptions for CPAs and CPA candidates.
  • Works Toward State-to-State Consistency and Access: With automatic mobility already implemented in six states and 30 more – including Connecticut – seeking it this year, CPAs can avoid the burden of obtaining licenses in each state where they practice. However, these changes require legislative or regulatory action in each state and will take time. This approach promotes a seamless and stable professional environment, ensuring businesses and individuals can access essential accounting and auditing services, especially as many small businesses and government entities face challenges in finding the support they need.
  • Maintains Safeguards and Public Protection: Automatic mobility preserves all existing protections, ensuring that CPAs practicing under this provision comply with Connecticut’s laws and regulations. If an out-of-state license becomes invalid, CPAs must cease providing services and must perform certain services, like audits or reviews, through a Connecticut-licensed firm. Additionally, the State Board is authorized to cancel automatic mobility if a state fails to adequately protect consumers.