Connecticut CPA CPE Requirements (2026): 40 Hours Every Year

Requirements Overview

Connecticut requires 40 hours of continuing professional education each year, measured on a July 1 through June 30 reporting period. License renewal is due by December 31 annually. Newly licensed CPAs are exempt from CPE for the initial July 1 to June 30 period in which they first receive their license.

A 4-hour ethics requirement applies every three years, covering ethical behavior, state and national codes of conduct, and state licensing regulations. CPAs who perform or supervise attest or compilation services, or who sign financial statement reports, must complete at least 8 hours annually in those subject areas.

Connecticut does not pre-approve courses or providers — individual CPAs determine whether a program qualifies. Up to 20 excess hours may carry forward from one year to the next. Certificates of completion must be retained for at least three years for audit purposes, and failure to complete required CPE can result in civil fines or license suspension.

Mandatory Topics

First Renewal vs. Standard Renewal

Exemptions

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  New Licensee (Initial Period) — CPAs are exempt from CPE for the initial period of July 1 to June 30 during which they are first licensed.
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  Health Reasons — Extensions or waivers available for health reasons (physician-certified).
• ✓
  Military Duty — Extensions or waivers available for extended military duty.
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  Other Good Cause — Extensions or waivers available for other good cause acceptable to the board.

How You Can Complete Your CE

Connecticut CPE Rules & Limits

Details specific to Connecticut that generic CE guides tend to miss:

• Annual minimum — at least 40 hours must be completed each year of the cycle, not just by the renewal deadline.
• Carry-over — Up to 20 hours of credit in excess of the minimum 40 hours may be transferred from the preceding year to the subsequent year.
• Reporting period is July 1 - June 30; license renewal deadline is December 31 annually.
• Instruction credit maximum: 20 hours per period as instructor/discussion leader; 45 hours for teaching at educational institutions.
• Peer review credit: 16 hours max per period (12 hours for engagement reviews, 16 for system reviews).
• Published materials credit: 10 hours max per publication; 40-hour period cap.
• Technical meetings: No more than 10 hours from non-qualifying programs and technical sessions combined.
• Technical reviewer credit: 20-hour max per period.
• Certificates of completion must be retained for minimum 3 years for audit purposes.
• Failure to complete required CE may result in civil fines and revocation or suspension of license.

Provider Requirements

Connecticut does not pre-approve courses. Individual CPAs determine compliance eligibility. Courses must be a formal program of learning which contributes directly to professional competence.

Tips for Connecticut CPAs

• The 4-hour ethics requirement recurs every three years, not annually — track your cycle to avoid completing it unnecessarily early.
• If you perform attest or compilation work, the 8-hour annual subject requirement is in addition to the ethics obligation, though both count toward the 40-hour total.
• Carry over up to 20 excess hours to the next year to build a buffer against busy periods.
• Retain certificates of completion for at least 3 years — Connecticut conducts audits and missing documentation can trigger fines.

Sources

Each figure on this page is taken directly from the Connecticut State Board of Accountancy's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.

CPA Requirements in Nearby States

Other Professions in Connecticut