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 20-280-25 - Renewal of license and continuing professional education requirement

Current through July 10, 2024
(a) A license issued under chapter 389 of the
				general statutes shall be valid for a period of one year from January 1 to
				December 31. Each CPA and each public accountant who holds such a license shall
				annually apply for renewal of such license by December 31. An application for
				renewal which is filed electronically, postmarked or otherwise received after
				such December 31, but prior to February 1, shall be accepted as a late
				application for renewal. An application for renewal which is filed
				electronically, postmarked or otherwise received on or after such February 1
				shall be rejected and the license shall lapse. As a condition precedent to
				renewal of such license, each applicant shall complete forty (40) hours of
				continuing professional education, complying with these regulations, during the
				period from July 1 through June 30, immediately preceding each such December
				31, and shall report completion of such continuing education as required by
				these regulations by such December 31.
(b) Certified public accountants shall be
				exempt from the continuing professional education requirement for the initial
				period of July 1 to June 30 during which they were first licensed.
(c) Extensions, waivers or adjustments to the
				mandatory continuing professional education requirement may be granted for
				reasons of health certified by a physician, an extended active duty of armed
				forces or other good cause acceptable to the board.
(d) The holder of a certificate whose license
				has lapsed may reinstate his license by submission of an application on such
				form as the board may require which demonstrates that the applicant meets all
				requirements for renewal including continuing professional education
				requirements for the year immediately preceding the submission; provided that
				an applicant who has not held a valid license within five years prior to his
				application for reinstatement shall also meet such additional requirements,
				including but not limited to additional continuing professional education, as
				the board may impose.
(e) The
				holder of a certificate whose license has been reinstated, pursuant to the
				preceding subsection, during the months of January through July need not
				complete or report on the completion of any additional continuing professional
				education credits during the current continuing professional education
				year.
(f) The applicant for renewal
				of a license shall submit a signed application prescribed by the department,
				together with the fee prescribed by statute.
(g) Twenty hours of credit in excess of the
				minimum mandatory forty hours may be transferred from the preceding year to the
				subsequent year.
(h) Each license
				holder shall 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 State and National Code of Conduct, Professional Conduct and
				State Licensing Regulations.