Major Changes to Connecticut's CPA Pathways and Mobility Laws Take Effect October 1

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On October 1, 2025, major updates to modernize our state’s CPA licensure and mobility laws will take effect. These changes reflect our ongoing efforts to strengthen the CPA pipeline by aligning state laws with the evolving professional landscape and introduce three distinct pathways to licensure.

Nationwide, more than 30 states are pursuing similar efforts.

With the support of the Connecticut State Board of Accountancy, we advocated for Connecticut to adopt three flexible pathways to CPA licensure, expanding access to the profession while ensuring continued integrity of the credential. We also pursued an automatic or enhanced mobility model to grant CPAs licensed in other states the privilege to practice here without administrative hurdles.

Our proposals were included in HB 7020, An Act Concerning Certified Public Accountants – which was signed into law by Governor Lamont on June 10.

The State Board of Accountancy and Department of Consumer Protection are currently working on implementation guidance and a comprehensive review of Connecticut’s CPA statutes and regulations to identify areas that require modernization.

Please read on for more details and stay tuned as we prepare for implementation and help members navigate what’s ahead.

New CPA Licensure Pathways

Connecticut will soon offer 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

The automatic or enhanced mobility in the bill grants 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. Key benefits include:

Minimizing 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.
Working Toward State-to-State Consistency and Access: With automatic mobility already implemented in six states and 30 more – including Connecticut – working toward 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.
Maintaining 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.

Implementation Guidance and Review of CPA Statutes and Regulations Underway by State Board of Accountancy

The State Board of Accountancy working on implementation guidance for the new laws and is also conducting a comprehensive review of Connecticut’s CPA statutes and regulations to identify areas that require modernization. Many of these provisions are more than 25 years old and do not reflect current standards or terminology, such as references to “quality review” instead of “peer review.”

Now is the time to make your voice heard, as changes and guidance are being drafted. Please share your suggestions with CTCPA Executive Director and CEO Bonnie Stewart directly at bonnies@ctcpas.org or submit your thoughts in our survey about whether the specific educational credits required to become a CPA change.

Now is the time to make your voice heard, as changes and guidance are being drafted.