The Connecticut CPA requirements are similar to many other states allowing CPA candidates to become licensed after they pass the complete the educational qualifications, pass the CPA exam, and complete a work experience program.
Your career as a CPA may take you into IT departments, private tax accounting, corporate boardrooms, and even high-end positions like CFO of larger corporations. Connecticut has ample opportunities certified public accountants at all levels in almost every industry.
However, you must meet the state-specific standards before you’re granted a CPA license. The Connecticut State Board of Accountancy requires all prospective CPAs to excel in their academic work, pass the standardized four-part CPA test and ethics exam and meet the experience standards.
The CPA exam requirements in Connecticut make it a great state to take the test, but the educational and experience requirements are somewhat hard.
Let’s review the Connecticut CPA requirements and evaluate the steps you’ll need to take the CPA exam and become a licensed certified public accountant in Connecticut.
Connecticut CPA Requirements
Contents
To be eligible for the uniform CPA exam in Connecticut, candidates must meet certain personal and education requirements.
Personal Qualifications
You are not required to be a US citizen or a Connecticut Resident to take the uniform test in this state. This makes Connecticut a great state for international applicants to sit for the standardized test. Furthermore, there is no age limit for taking the CPA test.
Candidates are required to have a valid Social Security Number, however. You may also qualify as a foreign national with a taxpayer identification number. It’s a good idea to contact the State Board to make sure you are eligible.
Educational Requirements
The CPA educational requirements in Connecticut include a total of 150-semester units. You don’t need to complete all the 150 semester hours to sit for the CPA exam, but you do need to complete a bachelor’s degree (120 hours).
The 150 credit hours of required coursework must meet Connecticut’s specific requirements.
You must complete at least 36 semester hours in accounting:
At least 33 credit hours in accounting (introductory courses excluded) at the upper-level undergraduate and/ or graduate level, including minimum requirements in each of the following topics:
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- 9 hours in Financial Accounting
- 6 hours in Auditing
- 6 hours in Taxation
- 3 hours in Management Accounting
- 3 hours in Non-profit and Governmental Accounting
- 6 hours Accounting Electives
You also will need to complete at least 30 credit hours in business administration or economics including:
At least three semester hours in business law, primarily concentrating on the Uniform Commercial Code.
Minimum of 27 semester hours in business courses (other than accounting courses) at the undergraduate or graduate level. Some of the subject areas may include:
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- Statistics
- Marketing
- Management Principles
- Organizational behaviors
- Business Law (In addition to the above requirement)
- Business Ethics
- Managerial Finance
- Quantitative applications in business
- Micro & Macro Economics
You will also need to complete 60-semester units in general education courses. These general education courses could include CPA exam classes if taken through an accredited university.
Candidates are also eligible if:
The candidate shall have been awarded a graduate degree in accounting from a program that, as of the date of granting said degree, is accredited in accounting by the American Assembly of Collegiate Schools of Business (AACSB), or comparable accrediting organization recognized by the Board.
The candidate shall have been awarded a graduate degree from a program that, as of the date of granting the said degree, is accredited in business by the AACSB, or a comparable accrediting organization recognized by the Board and completed a course of instruction that includes all of the requirements specified above.
Connecticut CPA Exam Fees
If you are applying for the first time, you must pay the one-time application fee of $135 plus examination fees. Application for multiple sections at the same time is allowed; however, if you don’t intend to take the uniform test within the next six months, it’s best to just register for a single section.
The cost of applying for all four sections of the AICPA CPA exam in Connecticut is $743, thus summing up to a total cost of $878 (that is plus the initial application fee).
For re-examination candidates, registration fees and examination fees are equally expected during registration. The registration fee varies depending on the number of sections a candidate wishes to retake.
| Application Fee | $135 |
| Examination Fees | |
| Auditing and Attestation (AUD) | $193.35 |
| Business Environment and Concepts (BEC) | $176.25 |
| Financial Accounting and Reporting (FAR) | $195.35 |
| Regulation (REG) | $176.25 |
NOTE: You can’t withdraw from a registered exam session(s) or request an extension on your current NTS (Notices of Schedule) once your application has been submitted and approved. Your NTS in Connecticut expires six months after issuance.
Connecticut CPA License Requirements
Education: 150 hours (including B.A.)
Applicants are required to have 150 undergraduate credit hours, including the completion of a bachelor’s degree, to qualify for a CPA license in Connecticut.
Pass All Four Sections of the CPA Exam
You are allowed to register each section individually; however, you must pass all four parts of the uniform test with 18 months, starting from the day the first part was taken. Any credit(s) earned are valid with the 18-month window. Additionally, success is only assured when you score at least 75% in each of the sections.
Work Experience Requirements
The work experience requirements in Connecticut are stricter than most states and require two years of public or non-public (private or governmental) experience.
Pass the CPA Ethics Exam
Connecticut requires CPA candidates to pass the AICPA ethics exam. This test is also offered by the AICPA on their website. A CD-ROM containing an 11-hour self-study course and 40 MCQs for practice and review will be provided by the Institute. Although that the Ethics Exam is relatively easier than the uniform CPA exam, candidates are expected to score at least 90% to pass the test.
Fees
Pay the $75 annual fee for your permit to practice.
Documentation
To the Connecticut State Accountancy Board, submit all required documents, including transcripts, license application, proof of work experience, etc.
Connecticut CPA License vs CPA Certificate
Connecticut is a two-tiered CPA license or certification state. This implies that you can get just a CPA certificate instead of a full license. While both have the same requirements, the certificate is for an individual who only needs the credentials occasionally.
A certificate holder, for example, can’t sign off on financial matters or work as a CPA in an accounting firm. However, the CPA designation can be used on business cards, resumes, letterhead, and other non-binding identification or communication forms.
Additional Connecticut CPA Exam Information
For more updated information and resources on Connecticut’s requirements for becoming a CPA, consult the Connecticut State Board of Accountancy website.
CONNECTICUT STATE BOARD OF ACCOUNTANCY
Secretary of the State 30 Trinity Street, Hartford, CT 06106
Phone: 860-509-6179
Fax: 860-509-6247