Connecticut CPA CPE Requirements

License Renewal December 31^st Annually

Reporting Period: July 1^st – June 30^th annually

CPE Documentation:

Credit Limitations:

• Instruction: 20 hours per reporting period maximum is allowed for serving as an instructor or discussion leader. Repetitious presentations are only allowed if the material is proven to being substantially different.
• Published Materials: Maximum credit for published articles and books is 10 hours. The amount of credits received for authoring published material is determined by the board.

Credit Calculations: Measured on a 50 minute hour. At least one full credit hour has to be earned for the program to be considered for credit, and it will then allow half credits to be awarded in 25 minute increments. All other fractions of time are rounded down to the nearest half or whole credit.

• Instruction: Credit is equal to presentation and preparation time, with the amount of preparation time allowed limited to 2x presentation time.
• University/College Credit:
  • For Graduate Level Courses:
    • One semester course equates to 15 hours
    • One trimester course equates to 12 hours
    • One quarter course equates to 10 hours
  • For Undergraduate Level Courses:
    • One semester course equates to 7.5 hours
    • One trimester course equates to 6 hours
    • One quarter course equates to 5 hours
  • For Non-Credit Courses: Credit will be allowed if a course meets CPE standards.

Hour Requirements: 40 hours (No requirement for new licensees)

• Ethics Requirement: 4 hours every 3 years. Courses must cover ethical behavior and understanding of the State and National code of Conduct, Professional Conduct and State Licensing Regulations.
• 20 hours in excess to the required 40 hours can be transferred from one reporting period to the next. They cannot be used to satisfy Accounting and Auditing requirements.
• Licensees are required to take at least 8 credits of A&A subjects annually for periods after July 1, 2010 if they perform or supervise attest or compilation services or authorize another to sign reports on financial statements.