Connecticut CPA (Certified Public Accountant) Continuing Education Requirements
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
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 4 | Every 3rd renewal | 4 hours every 3 years, included in the 40-hour annual requirement. Must cover ethical behavior, State and National Code of Conduct, Professional Conduct, and State Licensing Regulations. |
| Attest/Compilation Services | 8 | Every renewal | 8 hours annually required for CPAs who perform or supervise attest or compilation services or sign financial statement reports. Included in the 40-hour annual requirement. |
First Renewal vs. Standard Renewal
Exemptions
- 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.
- Health Reasons — Extensions or waivers available for health reasons (physician-certified).
- Military Duty — Extensions or waivers available for extended military duty.
- Other Good Cause — Extensions or waivers available for other good cause acceptable to the board.
How You Can Complete Your CE
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.