reglab/statecodes huggingface dataset:
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 275b - Continuing Education for Electrologists › Section 20-275b-7 - Requirements for return to active practice following waiver of the continuing education requirements

Current through July 10, 2024
A licensee who has received a waiver, pursuant to subsection
				(a) of section
				20-275b-6
				of the Regulations of Connecticut State Agencies, shall submit to the
				department evidence of successful completion of four contact hours of
				continuing education prior to returning to active practice, which shall be
				applied to the registration period during which the licensee was exempt from
				such continuing education requirements.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Issuance of Authority to Practice as a Public Accountant to Applicants Whose Intention to Practice Was Recorded as of June 29, 1955 › Section 20-280-10 to 20-280-11 - Repealed

Current through July 10, 2024
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Issuance of Authority to Practice as a Public Accountant to Applicants Whose Intention to Practice Was Recorded as of June 29, 1955 › Section 20-280-12 to 20-280-13 - Repealed

Current through July 10, 2024
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Issuance of Authority to Practice as a Public Accountant to Applicants Whose Intention to Practice Was Recorded as of June 29, 1955 › Section 20-280-13a - Repealed

Current through July 10, 2024
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Issuance of Authority to Practice as a Public Accountant to Applicants Whose Intention to Practice Was Recorded as of June 29, 1955 › Section 20-280-14 - Repealed

Current through July 10, 2024
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Rules of Professional Conduct › Section 20-280-15c - Rules of conduct

Current through July 10, 2024
(a)
Independence.
A licensee shall be independent in the performance
				of professional services as required by standards promulgated by the AICPA. A
				licensee shall not express an opinion on financial statements of an enterprise
				in such a manner as to imply that he or she is acting as an independent public
				accountant with respect thereto unless he or she is independent with respect to
				such enterprise. Independence will be considered to be impaired if, for
				example:
(1) During the period of his or her
				professional engagement, or at the time of expressing his or her opinion, the
				licensee:
(A) Had or was committed to acquire
				any direct or material indirect financial interest in the enterprise; or was a
				trustee of any pension or profit-sharing trust of the enterprise, or was
				otherwise a trustee of any trust or executor or administrator of any estate if
				such trust or estate had or was committed to acquire any direct or material
				indirect financial interest in the enterprise;
(B) Had any joint closely-held business
				investment with the enterprise or any officer, director or principal
				stockholder thereof which was material in relation to the net worth of either
				the licensee or the enterprise; or
(C) Had any loan to or from the enterprise or
				any officer, director or principal stockholder thereof other than loans of the
				following kinds made by a financial institution under normal lending
				procedures, terms and requirements:
(i) Loans
				obtained by the licensee which are not material in relation to the net worth of
				the borrower;
(ii) Home mortgages;
				or
(iii) Other secured loans, except
				those secured solely by a guarantee of the licensee; or
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Rules of Professional Conduct › Section 20-280-15d - Notification Requirements

Current through July 10, 2024
(a) Reporting
				violations. A licensee and an individual using practice privileges in this
				state shall notify the board within thirty days of any of the following:
(1) Any deferred prosecution agreement
				involving an admission of wrongdoing, or any criminal conviction, including
				conviction following a guilty plea or plea of nolo contendere, for any felony
				or any crime, an essential element of which is fraud, dishonesty, deceit, or
				any other crime which evidences an unfitness of the licensee or individual to
				practice public accountancy in a competent manner and consistent with public
				protection;
(2) Active or stayed
				revocation or suspension of any occupational license, privilege or other
				authority to practice any licensed occupation by or before any state, federal,
				foreign or other licensing or regulatory authority; or
(3) Any act which would be grounds for
				revocation or suspension of a license if committed by a licensee of the
				board.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Rules of Professional Conduct › Section 20-280-16 - Complaints, adjudication procedure

Current through July 10, 2024
(a)
Purpose.
This section shall govern the procedure of the board in
				all hearings conducted under the authority of section 20-280b of the
				Connecticut General Statutes involving a violation or alleged violation of
				chapter 389 of the Connecticut General Statutes and the regulations promulgated
				thereunder, by any person, but these rules shall not be construed to be a
				limitation or repeal of the board's authority as provided by legislative
				act.
(b)
Complaints.
Information or personal knowledge of any person, including any board member,
				which if true would indicate a possible violation of chapter 389 of the
				Connecticut General Statutes or the regulations of the board may be presented
				to the board in the form of a complaint in accordance with section 20-280c of
				the Connecticut General Statutes. Upon receipt of such complaint, the board
				shall review its particulars.
(c)
Action on complaint.
Upon completion of the review the board
				shall:
(1) If the complaint in its opinion has
				no foundation in law or fact, transmit to the person providing the information
				the determination as to the insufficiency of the complaint or of the evidence,
				or
(2) In all other cases cause to
				have prepared on its own motion, formal charges which shall be signed, caused
				to be served and prosecuted in accordance with Sections 4-177, 4-178 and
				20-280c of the Connecticut General Statutes by the secretary or by a board
				member designated by the chairman.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Use of the Title Certified Public Accountant Upon Registration of a Certificate › Section 20-280-20 - Use of title upon registration of a certificate

Current through July 10, 2024
"Licensee" means the holder of a certificate issued pursuant
				  to section 20-281c of the general statutes, the holder of a license issued
				  pursuant to section 20-281b or 20-281d of the general statutes or a holder of a
				  permit to practice public accountancy issued pursuant to sections 20-28 1b and
				  20-281e of the general statutes;
(a)
General rule.
The holder of a certificate who does not also hold a
				license shall not use the title pertaining to such certification except as
				permitted by this section.
(b)
Non-business use.
The holder of a registered certificate may use
				the title pertaining to such certification on personal stationary, checks and
				social correspondence, provided that, such title shall not be used in
				connection with any activity engaged in for the purpose of generating income or
				which does generate income, except as permitted in subsections (c), (d) and (e)
				of this section.
(c)
Public
				practice.
The holder of a registered certificate who is an employee of a
				firm which holds a current permit to practice public accountancy but who is not
				a proprietor, partner, shareholder or member of such firm, may use the title
				pertaining to such certification, in the course of his employment with such
				firm, in the following manner:
(1) in oral or
				written communication related to the business of such firm;
(2) in connection with the listing of such
				employee's name on business cards if the cards identify such firm; and
(3) in connection with the listing
				of such employee's name on the firm's letterhead and in advertising for the
				firm, provided that such letterhead or advertising indicates that such employee
				is not a proprietor, partner, shareholder or member in such firm. Such
				letterhead or advertising may so indicate by the use of wording, graphic
				devices, grouping or physical separation of names, or some other means, or by a
				combination of any of the foregoing, which clearly indicates on the face of
				such letterhead or advertising that certain individuals or a certain group or
				groups of individuals listed therein consist only of proprietors, partners,
				shareholders or members, while other individuals or another group or groups
				listed therein consist only of individuals who are not proprietors, partners,
				shareholders or members.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Requirement to Obtain a Certified Public Accountant Certificate › Section 20-280-21 - Requirements to obtain a certified public accountant certificate

Current through July 10, 2024
To obtain a certified public accountant certificate an
				  applicant shall fulfill the following requirements:
(1)
Application.
File an
				application on a form prescribed by the commissioner.
(2)
Fee.
Pay the applicable
				statutory fee at the time the application is filed.
(3)
Good character.
Submit
				evidence satisfactory to the board of good character, as defined in subsection
				(b) of section 20-281c of the Connecticut General Statutes.
(4)
Education.
Possess the
				educational qualifications set forth in section
				20-280-22
				of these regulations.
(5)
Examination.
Pass the examination as provided in section
				20-280-23
				of these regulations.
(6)
Ethics.
Attain a grade specified by the board on such examination
				in professional ethics as the board may prescribe.
(7)
Experience.
Obtain and
				document the experience as provided in section
				20-280-24
				of these regulations.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Requirement to Obtain a Certified Public Accountant Certificate › Section 20-280-22 - Education requirements to obtain a certified public accountant certificate

Current through July 10, 2024
The following educational requirements shall be met before an
				  applicant is eligible to apply for a certified public accountant certificate
				  pursuant to section
				  20-280-21
				  of these regulations:
(a) An applicant
				who takes the examination prior to January 1, 2000 shall be a graduate of an
				accredited college with a degree of bachelor. The college shall be accredited
				by the regional accrediting commission subscribing to the national policies and
				procedures established by the Council for Higher Education Accreditation; or a
				college of equivalent accreditation as determined by the Connecticut State
				Board of Accountancy. The candidate shall have received credit for at least 46
				semester hours from such an accredited college in the study of accounting and
				related subjects, including, but not limited to, business law, economics, and
				finance; of which at least twenty-four semester hours shall be in the study of
				accounting.
(b) Notwithstanding any
				other provision of these regulations to the contrary, an applicant who takes
				the examination prior to January 1, 2000 need only have the educational
				qualifications set forth in subsection (a) of this section to retake any or all
				parts of the examination on or after January 1, 2000.
(c) An applicant who takes the examination
				for the first time on or after January 1, 2000 shall have completed 150
				semester hours of college education, including a baccalaureate degree, at a
				college or university accredited by a regional accrediting commission
				subscribing to established national policies and procedures or of equivalent
				accreditation as determined by the board. Such an applicant shall have received
				credit for at least 36 semester hours in accounting education, which may
				include the basic or introductory accounting course; at least 30 semester hours
				in economics and business administration education other than accounting; and
				at least 60 semester hours in general education. The balance may consist of any
				for-credit courses, including courses in excess of the minimums set forth in
				the preceding sentence.
(d) In lieu
				of subsections (a), (b) or (c) above, an applicant shall hold an authority to
				practice as a public accountant in the state of Connecticut under section
				20-281b of the Connecticut General Statutes.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Requirement to Obtain a Certified Public Accountant Certificate › Section 20-280-23 - Examination

Current through July 10, 2024
(a)
Educational qualifications to sit
				for the certified public accountant's examination.
An applicant shall be eligible to apply to sit for the
				  examination for the first time on or after May 26, 2007 if he or she, at the
				  time of the examination, has completed not less than one hundred twenty (120)
				  semester hours of education at a college accredited by the regional accrediting
				  commission subscribing to the national policies and procedures established by
				  the Council for Higher Education Accreditation; or a college of equivalent
				  accreditation as determined by the Connecticut State Board of Accountancy. The
				  candidate shall have received credit for at least forty-six (46) semester hours
				  from such an accredited college in the study of accounting and related
				  subjects, including, but not limited to business law, economics, and finance;
				  of which at least twenty-four (24) semester hours shall be in the study of
				  accounting.
(b)
Application process.
(1)
				Requirements to take the examination. An applicant shall:
(A) Submit to the examination service
				authorized by the board to administer the examination any application,
				documentation and proof of identity that the examination service may require,
				and pay any fee that the examination service may require;
(B) Submit documentation that, prior to
				applying for the examination, the applicant has met the educational
				qualifications set forth in subsection (c) of section 20-281c of the
				Connecticut General Statutes;
(C)
				Submit to the board satisfactory evidence of good character, as defined in
				subsection (b) of section 20-281c of the Connecticut General
				Statutes.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Requirement to Obtain a Certified Public Accountant Certificate › Section 20-280-24 - Experience

Current through July 10, 2024
(a)
Amount of experience.
An
				applicant for an initial certificate shall have the following experience:
(1) Three years if the applicant first took
				the examination required by subsection (5) of section 20-281-21 of the
				Regulations of Connecticut State Agencies prior to January 1, 2000 and
				possesses the educational qualifications set forth in section
				20-280-23
				of the Regulations of Connecticut State Agencies but does not possess the
				educational qualifications set forth in section
				20-280-22
				of the Regulations of Connecticut State Agencies.
(2) Two years in all other cases:
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Requirement to Obtain a Certified Public Accountant Certificate › Section 20-280-24a - Licensing an out-of-state individual

Current through July 10, 2024
(a) An individual
				with a principal place of business in another state may offer or render
				services in this state pursuant to section 20-281n of the Connecticut General
				Statutes.
(b) The board may rely on
				the International Qualifications Appraisal Board for evaluation of foreign
				credential equivalency and may presume that an applicant with a foreign
				accounting credential that is covered by a currently valid Mutual Recognition
				Agreement is substantially equivalent, and that the foreign credit holder
				possesses adequate knowledge of U.S. practice standards.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Continuing Education and Requirements for Renewal of a Certified Public Accountant or a Public Accountant License › Section 20-280-26 - Delineation of qualifying continuing professional education programs

Current through July 10, 2024
(a) The overriding consideration in
				determining whether a specific program qualifies as acceptable continuing
				professional education is that it be a formal program of learning which
				contributes directly to the professional competence of an individual licensed
				to practice public accounting under the provisions of chapter 389 of the
				Connecticut General Statutes and these regulations. The following shall qualify
				as acceptable continuing education programs, provided the standards set forth
				in these regulations are maintained, and each individual who reports
				participation shall provide the appropriate required documentation of
				completion as determined by the department.
(1) Group continuing education programs,
				which consist of
(A) Professional development
				programs of recognized national and state accounting organizations.
(B) Technical sessions at meetings of
				recognized national and state accounting organizations and their chapters or
				other subdivisions.
(C)
				Participation and work on a technical committee of an international, national
				or state professional association, council or member organization, or a
				governmental entity that supports professional services or industries that
				require unique and specific knowledge in accounting or tax compliance.
(D) Courses in subject matters
				included in subsection (b) of this section, taken at universities or colleges
				which are accredited by the Regional Accrediting Commission subscribing to the
				national policies and procedures established by the Council for Higher
				Education Accreditation, or a university or college of equivalent accreditation
				as determined by the board,
(E)
				Formal organized in-firm educational programs.
(F) Programs of other accounting, industrial
				or professional organizations which are recognized by the board.
(G) Formal correspondence or other individual
				study programs which require registration and provide evidence of satisfactory
				completion.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Continuing Education and Requirements for Renewal of a Certified Public Accountant or a Public Accountant License › Section 20-280-27 - Control and reporting of continuing professional education credit

Current through July 10, 2024
(a) All holders of licenses issued under
				chapter 389 of the Connecticut General Statutes shall file with the department
				by December 31 of each year, a statement on forms prescribed by the
				commissioner, listing the continuing professional education programs completed
				and the number of credits claimed.
(b) In order to support the reports that may
				be required of participants, the sponsor of group or self-study programs shall
				retain for at least three years
(1)
				appropriate records of attendance or participation,
(2) outline of the course (or
				equivalent),
(3) date(s),
(4) location,
(5) names and qualifications of instructors,
				and
(6) number of CPE contact
				hours.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 280 - Issuance of Certified Public Accountant Certificate by Written Examination › Continuing Education and Requirements for Renewal of a Certified Public Accountant or a Public Accountant License › Section 20-280-28 - Conversion of a public accountant license to a certified public accountant certificate and license (Repealed)

Current through July 10, 2024
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 281 - Require That Permit Holders, as a Condition for the Renewal of a Permit to Practice, Undergo a Quality Review › Section 20-281-1 - Definitions

Current through July 10, 2024
Terms, as used in these regulations, mean:
(1) "Multi-Jurisdictional Permit Holder,"
			 means a firm holding a permit to practice public accountancy in Connecticut and
			 holding a similar permit or authority to practice in one or more other
			 jurisdiction;
(2) "Permit Holder,"
			 means a sole proprietorship, partnership or corporation holding or required to
			 hold a permit to practice pursuant to Conn. Gen. Stat. §
								20-281;
(3) "New Permit Holder," means a holder of a
			 permit to practice which has not been previously registered in this state,
			 including a permit holder required to obtain a permit to practice as a result
			 of participation in a merger, consolidation, acquisition or other form of
			 combination; but does not include a permit holder which has been previously
			 registered and changes its name due to the addition, death, withdrawal, or
			 retirement of a partner or shareholder, or changes its name due to a change in
			 the legal form of its practice;
(4)
			 "Year of Review," means the calendar year during which a quality review is to
			 be conducted;
(5) "Year Under
			 Review," means the calendar year prior to the year of review.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 281 - Require That Permit Holders, as a Condition for the Renewal of a Permit to Practice, Undergo a Quality Review › Section 20-281-2 - Requirement for quality review-areas to be reviewed

Current through July 10, 2024
(a) Every permit holder, as a condition of
			 renewal of its permit pursuant to C.G.S. §
								20-281,
			 must undergo a quality review in accordance with these Regulations to determine
			 and report on the degree of compliance by permit holders with
			 generally-accepted accounting principles, generally-accepted auditing
			 standards, and other similarly recognized authoritative technical standards.
			 The quality review will include the financial reporting areas of practice,
			 including audit engagements, review engagements, and compilation engagements of
			 both historical and prospective financial information.
(b) It is the obligation of the permit holder
			 to take all steps necessary to undergo quality review when scheduled and to
			 submit the report thereon to the Board as required by these Regulations.
			 Failure of the permit holder to receive any notice required or permitted by
			 these Regulations shall not excuse a permit holder from its obligation to
			 undergo quality review, and to file the report thereon to the Board as required
			 under these Regulations.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 281 - Require That Permit Holders, as a Condition for the Renewal of a Permit to Practice, Undergo a Quality Review › Section 20-281-3 - Scheduling of quality review

Current through July 10, 2024
The first year of review begins on January 1, 1991. By December
				1, 1990, the Board shall divide all permit holders into three groups and
				schedule one group to undergo quality review during 1991, another group to
				undergo quality review during 1992, and the other group to undergo quality
				review during 1993. Each permit holder shall undergo quality review during the
				year scheduled and every third calendar year thereafter. The Board shall mail
				to the permit holders, at their addresses as last shown on the records of the
				Board, notice of the year during which they must undergo quality
				review.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 281 - Require That Permit Holders, as a Condition for the Renewal of a Permit to Practice, Undergo a Quality Review › Section 20-281-4 - Rescheduling year of review

Current through July 10, 2024
By February 1st of its year of review, or at such later time as
				the Board, in its discretion, for good cause shown may allow, a permit holder
				may submit to the Board a request to reschedule its year of review. The Board
				may, in its discretion, grant a request to reschedule a permit holder's year of
				review if it finds that said permit holder has undergone within two (2)
				calendar years before, or has entered into a binding commit to undergo within
				two (2) calendar years after the presently-scheduled year of review, a review
				equivalent to the one required by these Regulations. If such a rescheduling is
				granted, the permit holder will undergo subsequent quality reviews every three
				(3) years after that rescheduled year of review. The application shall be in
				writing and under oath and shall set forth the name and permit number of the
				permit holder, the presently-scheduled year of review, the proposed rescheduled
				year of review, the date of the last quality or equivalent review, a copy of
				the final opinion letter issued by the reviewer as a result of that review, a
				statement of basis upon which rescheduling is sought, and, if the request is
				based upon the fact that the permit holder will undergo a review in the future,
				the date when that review will be held and documentation that demonstrates to
				the satisfaction of the Board that the permit holder has made a binding
				commitment to undergo such a review when stated. The Board may require the
				permit holder to supply such additional information and documentation as it
				deems necessary or desirable in evaluating such a request.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 281 - Require That Permit Holders, as a Condition for the Renewal of a Permit to Practice, Undergo a Quality Review › Section 20-281-5 - New permit holders

Current through July 10, 2024
A new permit holder, as a condition of renewal of its permit,
				must undergo a quality review during the first calendar year after it has been
				engaged in the practice of public accountancy for one full calendar year. After
				the initial quality review, the new permit holder shall undergo a quality
				review every three years thereafter.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 281 - Require That Permit Holders, as a Condition for the Renewal of a Permit to Practice, Undergo a Quality Review › Section 20-281-6 - Selection of quality reviewer

Current through July 10, 2024
A permit holder scheduled for quality review shall engage,
				subject to approval of the Board, a reviewer to conduct the quality review. A
				permit holder subject to review shall submit to the Board, in writing, by March
				1 of the year of review the name of the reviewer or reviewers who will conduct
				the quality review and evidence establishing that all reviewers meet the
				qualifications set forth in section
				20-281-7
				and will conduct the quality review in accordance with section
				20-281-8 and
				section
				20-281-9. If a
				permit holder scheduled for quality review fails to notify the Board of its
				selection by March 1, the Board shall select a reviewer to conduct the quality
				review and notify the permit holder of the selection by April lst; provided,
				however, that failure of the Board to select a reviewer as provided in this
				sentence shall not excuse a permit holder from its obligation to undergo
				quality review, and file the report thereon with the Board as required under
				these Regulations. The permit holder subject to quality review, whether it
				selects the reviewer or not, must engage the reviewer chosen or approved by the
				Board and file a copy of the letter or contract of engagement with the Board by
				May 15 of the year of review.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 281 - Require That Permit Holders, as a Condition for the Renewal of a Permit to Practice, Undergo a Quality Review › Section 20-281-7 - Qualifications of quality reviewer

Current through July 10, 2024
Quality reviewers must have the following minimum
				qualifications:
(1) knowledge of and
			 experience with the type of engagements to be reviewed, including experience in
			 supervision of the preparation of reports and financial statements in
			 connection with such engagements;
(2) independence of the permit holder under
			 quality review;
(3) no conflict of
			 interest;
(4) familiarity with all
			 specialized services in the area of auditing and accounting provided by the
			 permit holder subject to review; and
(5) familiarity with the procedures for
			 conducting a quality review in accordance with the standards set forth in
			 section
			 20-281-8 and
			 section
			 20-281-9, and
			 competence in performing such quality reviews.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 281 - Require That Permit Holders, as a Condition for the Renewal of a Permit to Practice, Undergo a Quality Review › Section 20-281-8 - Conduct of review

Current through July 10, 2024
Quality review shall be conducted as follows:
(1) In the case of a permit holder which
			 performed one or more audits during the year under review, quality review shall
			 include a study and evaluation of audit, review and compilation reports, the
			 financial statements upon which those reports were based and the associated
			 working papers, and shall include procedures sufficient to provide the quality
			 reviewer with a reasonable basis upon which to issue a report as required by
			 subsection (a) of section
			 20-281-9 of
			 these Regulations;
(2) In the case
			 of a permit holder which performed no audit engagements, but did perform one or
			 more review engagements or one or more compilation engagements during the year
			 under review, quality review may be limited to a study and evaluation of review
			 and compilation reports and the financial statements upon which those reports
			 were based, and need not include a study of the associated working papers, but
			 shall include procedures sufficient to provide the quality reviewer with a
			 reasonable basis upon which to issue a report as required by subsection (b) of
			 section
			 20-281-9;
(3) The reviewer shall select the engagements
			 to be reviewed.
(4) The quality
			 review shall be limited to reports with a year end date within the year under
			 review.
(5) Quality review shall be
			 performed in accordance with a comprehensive set of standards for such reviews
			 generally recognized in the profession as authoritative.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 281 - Require That Permit Holders, as a Condition for the Renewal of a Permit to Practice, Undergo a Quality Review › Section 20-281-10 - Procedure in case of a modified report

Current through July 10, 2024
(a) If the report
			 issued as a result of a quality review is "unqualified," the Board shall take
			 no further action, provided that the quality review was conducted in accordance
			 with these Regulations. If such report is "modified," the Board may require the
			 permit holder subject to quality review to submit an affidavit indicating that
			 the remedial action suggested by the quality reviewer has been
			 completed.
(b) If the Board finds
			 that a quality review was not performed in accordance with these Regulations or
			 if the Board finds that the departures from professional standards disclosed by
			 a report are serious or numerous, in addition to any other action permitted by
			 law, the Board may, in its discretion, require the permit holder to undergo
			 additional quality reviews at such times and on such terms as the Board may
			 determine; and, in the case of a permit holder which had undergone a quality
			 review as required by subsection (a) (2) of section
			 20-281-8, the
			 Board may require such permit holder to undergo a quality review as required by
			 subsection (a) (1) of section
			 20-281-8.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 281 - Require That Permit Holders, as a Condition for the Renewal of a Permit to Practice, Undergo a Quality Review › Section 20-281-11 - Review of multi-jurisdictional permit holder

Current through July 10, 2024
(a) With
			 respect to a multi-jurisdictional permit holder, the Board may accept a quality
			 review based solely upon work conducted outside of this state as satisfying the
			 requirement to undergo quality review under these Regulations, if:
(1) the quality review is conducted during
			 the year scheduled under Sec.
			 20-281-3
			 or Sec.
			 20-281-5, or
			 rescheduled under Sec.
			 20-281-4;
			 and
(2) the quality review is
			 performed in accordance with requirements equivalent to those of this state
			 under the general supervision of a State Board of Accountancy or other agency
			 of government having the power to license accountants;
(3) the quality review studies, evaluates and
			 reports on the financial reporting practice of the firm as a whole;
			 and
(4) At the conclusion of the
			 quality review, the quality reviewer issues a report equivalent to that
			 required by section
			 20-281-9 of
			 these Regulations.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 281 - Require That Permit Holders, as a Condition for the Renewal of a Permit to Practice, Undergo a Quality Review › Section 20-281-12 - Waiver

Current through July 10, 2024
(a) The Board, in its discretion, may grant a
			 permit holder a waiver of the requirement of undergoing a quality review for
			 any one of the following reasons:
(1)
(A) The permit holder does not engage in
			 financial reporting areas of practice, including audits, compilations and
			 reviews; and
(B) The permit holder
			 does not intend to engage in any of said financial reporting areas of practice
			 during the next year; and
(C) The
			 permit holder agrees to notify the Board that it has begun to engage in
			 financial report practice immediately upon its acceptance of a single audit
			 engagement, or review engagement, or compilation engagement;
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 289 - Architect Licensure › Architect Licensure › Section 20-289-2a - Board procedures

Current through July 10, 2024
(a)
Board
				Meetings.
In addition to the four regular meetings prescribed by law,
				the board shall hold additional meetings at the call of its Chairman who shall
				give due notice of the time and place. Three (3) members of the board shall
				constitute a quorum for the transaction of business.
(b)
N.C.A.R.B.
(1) The board shall maintain membership in
				N.C.A.R.B. and pay the necessary costs therefor.
(2) The board shall keep up to date
				information on the syllabus and the policies adopted by N.C.A.R.B.
(3) The board shall participate with the
				N.C.A.R.B. in establishing uniform standards of professional qualification
				throughout the United States.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 289 - Architect Licensure › Architect Licensure › Section 20-289-3a - Application procedures

Current through July 10, 2024
(a)
Filing.
Application for licensure shall be made on forms
				prescribed by the commissioner and shall be filled in completely and
				accompanied by the proper fee.
(b)
Eligibility.
(1) To be eligible
				for admission to the A.R.E., an applicant shall hold an N.A.A.B. accredited
				degree or have satisfied N.C.A.R.B.'s education requirements as specified in
				the N.C.A.R.B. education standard, as presently in effect, which is
				incorporated in sections
				20-289-1a
				to
				20-289-6a,
				inclusive, of the Regulations of Connecticut State Agencies by reference.
Copies of the N.C.A.R.B. education standard may be obtained
				  from N.C.A.R.B.
(2) Any
				individual wishing to be admitted to the A.R.E. and unable to satisfy the
				requirements of this section, may apply to the department for a determination
				of such individual's eligibility for admission to the A.R.E. The board or
				commissioner may allow such individual to be admitted to the A.R.E. if the
				board or commissioner determines that (A) circumstances exist that warrant said
				individual's admission to the A.R.E., and (B) the individual possesses
				sufficient credentials in the areas of education, experience and
				training.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 289 - Architect Licensure › Architect Licensure › Section 20-289-4a - Examination procedures

Current through July 10, 2024
(a) The examination
				for applicants who are eligible for admission shall be the current A.R.E. as
				prepared by N.C.A.R.B.
(b)
Conditions of the examination:
(1) the board shall determine applicant
				eligibility and forward eligibility information to N.C.A.R.B.;
(2) applicants may take the A.R.E. at any
				N.C.A.R.B.-approved test center;
(3) the department shall accept the
				examination results as determined by N.C.A.R.B. and shall report the results to
				the applicant; and
(4) if an
				applicant violates any examination rule, the board or commissioner may, after a
				hearing, void the results of such examination and prohibit the applicant from
				taking future examinations, or any part thereof, for a specific period of
				time.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 289 - Architect Licensure › Architect Licensure › Section 20-289-5a - Admission to examinations

Current through July 10, 2024
Prior to the start of examinations, the board or commissioner
				  shall review the application of any applicant who has not been admitted by the
				  direct registration process through N.C.A.R.B. If such applicant's application
				  is approved by the board or commissioner, the applicant may enroll in the
				  examination process.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 289 - Architect Licensure › Architect Licensure › Section 20-289-6a - License procedures and continuing education requirements

Current through July 10, 2024
(a)
License issuance.
A license
				shall be issued to an applicant who:
(1)
				successfully passes the A.R.E. and completes the N.C.A.R.B. Architectural
				Experience Program training requirements;
(2) provides evidence of a certificate of
				registration issued by N.C.A.R.B.; or
(3) provides evidence that the applicant has
				been registered in another jurisdiction having registration requirements
				substantially equal to the licensure requirements of this state for a period of
				not less than ten years and attests that such applicant has been employed as an
				architect for an aggregate period of not less than ten years.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 289 - Architect Licensure › Architect Licensure › Section 20-289-7a - Seals

Current through July 10, 2024
(a) Each person granted a license shall use a
				seal, the design, arrangement, size and wording of which shall be prescribed by
				the board.
(b) Each corporation
				granted a certificate of authorization for the practice of architecture, or
				limited liability company granted a license for the joint practice of
				architecture, shall use a seal, the design, arrangement, size and wording of
				which shall be prescribed by the board.
(c) An embossing seal, rubber stamp or
				electronic seal conforming to the seals prescribed pursuant to subsection (a)
				or (b) of this section may be used by the licensee. Any other seal or rubber
				stamp, or any variation thereof, is disapproved and shall not be
				used.
(d) An electronic seal shall
				be permitted on electronic documents if all the following criteria are met:
(1) It is unique to the architect;
(2) It is verifiable;
(3) It is under the architect's direct and
				exclusive control;
(4) It is linked
				to the electronic document in such a manner that causes changes to be easily
				determined and visually displayed if any data in the electronic document file
				is changed subsequent to the electronic seal having been affixed to the
				electronic document;
(5) Any
				attempt to change the electronic document after the electronic seal is affixed
				shall cause the electronic seal to be removed or altered significantly enough
				to invalidate the electronic seal; and
(6) Any time the electronic document is to be
				electronically transmitted, the electronic document shall be converted to a
				read-only format.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 289 - Architect Licensure › Architect Licensure › Section 20-289-8a - Lapsed license

Current through July 10, 2024
(a) A license is
				deemed lapsed if the holder thereof has failed to pay the renewal fee as
				prescribed by statute. The holder of a lapsed license shall not again practice
				architecture in this state until the license holder has paid the renewal fee
				for each lapsed year and a penalty of twenty-five dollars for each lapsed year
				or fraction thereof after the first sixty (60) days following the date on which
				the license became lapsed and provided such payment is made within three years
				of the date on which the license lapsed. If more than three (3) years have
				elapsed from the date on which a license lapsed, the holder shall not again
				practice architecture in this state until an application for licensing,
				accompanied by the fee for a license and the renewal fees for each lapsed year,
				up to a maximum of ten (10) years, has been submitted to the department and the
				holder of the lapsed license meets the qualifications set forth in subsection
				(b) of this section. In such a case, the department shall issue a new license
				number to the applicant.
(b)
				Notwithstanding the provisions of Section
				20-289-3a
				of the Regulations of Connecticut State Agencies, an applicant whose license
				has lapsed for a period of three years or more shall be allowed to be licensed
				if the applicant meets the requirements, which may include an examination
				requirement, established by the department, upon advisement from the board to
				ensure that a lapsed licensee possesses sufficient credentials in the areas of
				education, experience and training.
(c) A certificate of authorization for the
				practice of architecture shall be deemed lapsed if the corporate holder thereof
				has failed to pay the renewal fee as prescribed by statute. The corporate
				holder of a lapsed certificate of authorization shall not again practice
				architecture in this state until the renewal fee has been paid for each lapsed
				year or fraction thereof after the first sixty (60) days following the date on
				which the certificate of authorization lapsed and provided such payment is made
				within three (3) years of the date on which the certificate of authorization
				lapsed. If more than three years have elapsed from the date on which the
				certificate of authorization lapsed, the corporate holder shall not again
				practice architecture in this state until application for certificate of
				authorization, accompanied by the fee, has been submitted to and approved by
				the department. Upon such approval, the corporate holder shall be issued a new
				registration number.
(d) An
				architect whose license has lapsed may return to the active practice of
				architecture by submitting a current renewal application form, the renewal fee,
				and documentation of completing the C.E.H. to the department for the lesser of
				the accumulated C.E. requirements or thirty-six (36) C.E.H.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 289 - Architect Licensure › Architect Licensure › Section 20-289-9a - Partnerships

Current through July 10, 2024
(a) No firm, company, partnership,
				association or corporation shall be registered as an architect except as
				provided in Section
				20-290
				of the Connecticut General Statutes.
(b) A partnership may engage in the practice
				of architecture provided each member of such partnership is a licensed
				architect.
(c) If one or more of
				the persons referred to in the partnership name of an architectural firm has
				been deceased or not actively engaged in the practice of architecture in this
				state for more than five years, the deceased or inactive partners' names shall
				not be used unless the date or dates of decease or retirement of said partners
				is properly noted.
Connecticut Administrative Code › Title 20 - Professional and Occupational Licensing, Certification › 289 - Architect Licensure › Architect Licensure › Section 20-289-10a - Code of ethics

Current through July 10, 2024
(a)
Competence
(1) In practicing
				architecture, an architect shall act with reasonable care and competence, and
				shall apply the technical knowledge and skill which is ordinarily applied by
				architects of good standing.
(2) In
				designing a project, an architect shall take into account all applicable
				building laws and regulations. An architect shall not knowingly design a
				project in violation of said laws or regulations.
(3) An architect shall undertake to perform
				professional services only when such architect, together with those whom the
				architect may engage as consultants, qualified by education, training, and
				experience in the specific technical areas involved.