To become a CPA in Connecticut, you’ll need to meet the following requirements:
- Education: 120 semester hours (no degree required) to sit for the exam; a bachelor’s degree with 27 accounting hours and 24 business hours to receive a CPA Certificate – three certificate pathways have been available since 1 October 2025
- Exam: Pass all four sections of the Uniform CPA Exam through NASBA’s CPA Examination Services, within a 30-month rolling credit window
- Experience: 1 year full-time (Pathways 2 and 3) or 2 years full-time (Pathway 1), under a supervising CPA, within the last 10 years
- Ethics: Pass the AICPA Professional Ethics Comprehensive Course with a 90% minimum score
- Certification: Connecticut is a two-tier state with three credential options – a Qualified Certificate is the inactive prerequisite, followed by either an Active Certificate Registration (CPA title only) or an Active CPA Licence (practice and title)
- International candidates: No residency, no SSN, no minimum age – one of the most internationally accessible states in the US
- CPE: 40 hours per year for licence holders; certificate registration holders have no CPE requirement; renew annually October to December
Three CPA certificate pathways took effect on 1 October 2025 (Public Act 25-36): Connecticut now offers three routes to CPA certification.
- Pathway 1 requires a bachelor’s degree with an accounting concentration and two years of experience.
- Pathway 2 requires a bachelor’s degree plus 30 additional semester hours (no accounting component required in those extra hours) and one year of experience.
- Pathway 3 requires a post-bachelor’s degree (such as a master’s degree, with no accounting component required) and one year of experience.
The sections below cover education, the exam itself, certification and experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Connecticut CPA requirements: quick summary
| CPA requirement | Connecticut |
|---|---|
| Hours to sit for exam | 120 semester hours (no degree required) |
| Education to certify | Bachelor’s degree + 27 accounting + 24 business hours |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year full-time (Pathways 2 and 3) or 2 years (Pathway 1) |
| Ethics requirement | AICPA Professional Ethics exam, 90% score |
| Credit window | 30 months, rolling from score release date |
| CPE | 40 hours per year (licence holders only) |
| Tier system | Two-tier (three credential types) |
| Minimum age | None |
| Residency/SSN | Not required |
Connecticut has one of the most complex credential structures of any US state.
There are three possible credential outcomes:
- the Qualified Certificate (an inactive pre-requisite that cannot be used to practice or display the CPA designation),
- an Active Certificate Registration (permits use of the CPA designation only – no practice, no CPE requirement, $40 per year), and
- an Active CPA Licence (permits both use of the CPA designation and public accounting practice, CPE required, $565 per year).
Credential holders may hold only one active credential at a time but may switch between registration and licence as circumstances change.
Jump to: Education | Exam | Certification & experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Connecticut?
Connecticut uses different education thresholds for sitting the exam and receiving a CPA Certificate – and uniquely, does not require a bachelor’s degree merely to sit for the exam.
Requirements to sit for the exam
To be eligible to apply for the CPA Exam as a Connecticut candidate, you must have completed at least 120 semester hours at a college or university accredited by a CHEA Regional Accrediting Organization. A bachelor’s degree is not required to sit – it is required later to receive the certificate. The 120 hours must include:
- 46 semester hours in accounting and related subjects (including but not limited to business law, economics, and finance), of which at least 24 must be in the study of accounting
Commercial CPA review courses are not acceptable. Correspondence, online, and CLEP credits are acceptable when credit is received at a regionally accredited university and the courses appear on an official transcript.
Requirements to receive a CPA Certificate (from 1 October 2025)
| Requirement | Detail |
|---|---|
| Degree | Bachelor’s or equivalent from a CHEA Regional Accrediting Organization institution |
| Accounting coursework | At least 27 semester hours (may include introductory courses) |
| Business and economics coursework | At least 24 semester hours (excluding accounting courses) |
If coursework is slightly different from these thresholds, the Board may still accept it if deemed equivalent. All educational requirements must be met at the time of application.
Three certificate pathways (from 1 October 2025, Public Act 25-36)
| Connecticut licensure | Pathway 1 | Pathway 2 | Pathway 3 |
|---|---|---|---|
| Education | Bachelor’s degree with accounting concentration | Bachelor’s degree + 30 additional semester hours (no accounting component required in the additional 30 hours) | Post-bachelor’s degree (e.g. master’s degree; no accounting component required) |
| Experience | 2 years full-time | 1 year full-time | 1 year full-time |
| Accounting concentration | 27 accounting + 24 business/economics | 27 accounting + 24 business/economics | 27 accounting + 24 business/economics |
All three pathways require the same accounting concentration coursework. The difference is in total credit hours accumulated and the length of experience required.
For a full breakdown of total CPA exam costs including study materials, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Certification & experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Connecticut?
Connecticut’s CPA Exam is administered through NASBA’s CPA Examination Services. Candidates apply via the NASBA CPA Portal. Only one exam section may be applied for per application, and candidates should apply only when ready to sit within the next six months.
| Detail | Connecticut |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee per section | $96.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,554.36 ($364.59 × 4 + $96 eval) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Residency required | No |
| SSN required | No |
| Minimum age | None |
Connecticut’s 30-month credit window has been in effect since 1 October 2023, extended from the previous 18 months. Any credits earned between 1 April 2021 and 1 October 2023 were also retroactively extended to 30 months for candidates who applied to sit after 1 October 2023.
Transfer of credit note: Candidates wishing to transfer exam credits earned in another US jurisdiction INTO Connecticut must have established Connecticut residency at the time of the transfer. This is a specific rule that applies only to credit transfers, not to first-time Connecticut applications.
Connecticut Prometric test centres are located in Hamden, Hartford, and Rocky Hill. Candidates may also sit at any approved Prometric centre outside Connecticut.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA certification and experience requirements in Connecticut?
Connecticut’s three-tier credential structure
Connecticut operates a two-tier system with three credential outcomes. All first-time applicants must first obtain the Qualified Certificate before applying for an active credential (either Active Certificate Registration or Active CPA license).
| Credential | What it allows | CPE required | Initial fee | Annual renewal |
|---|---|---|---|---|
| Qualified Certificate | Inactive pre-requisite only – cannot use CPA title or practice | No | $150.00 | N/A (certificate alone is not an active status) |
| Active Certificate Registration | Use CPA designation on printed materials (cards, letterhead, etc.). Cannot practice or sign financial documents as a CPA | No | $40.00 | $40.00 |
| Active CPA Licence | Use CPA designation AND practice public accountancy | Yes (40 hrs/year) | $150.00 | $565.00 |
Most candidates apply for the CPA Certificate and Active Licence simultaneously at $300 initial fee.
- The $150 Certificate-only option is for candidates who have passed the exam but are not yet ready to apply for an active credential.
- The Certificate Registration ($190 initial, $40/year) allows use of the CPA title on materials but does not permit practice – useful for those in non-accounting roles who want to maintain the designation without the full licence obligation.
Credential holders may only hold one active credential at a time, but may alternate between certificate registration and licence depending on their practice needs. Those with a certificate registration who are not actively practising incur no CPE obligation – a meaningful benefit for CPAs in career transitions or non-accounting roles.
Experience requirements
Connecticut’s experience form (SBA-12, revised October 2025) defines experience in weeks rather than hours.
| Detail | Connecticut |
|---|---|
| Pathway 1 (bachelor’s) | 2 years = 104 weeks |
| Pathways 2 and 3 (bachelor’s+30hrs or master’s) | 1 year = 52 weeks |
| Full-time definition | 35 hours per week or more |
| Excess hours | Working more than 35 hours in a week counts as only 1 week |
| Part-time | Any week with 20+ hours qualifies; converted on a 35-hour basis |
| Includes | Vacations, holidays, and illness (not exceeding 240 hours in aggregate per year) |
| Time limit | Experience must be no more than 10 years old at time of application |
| Acceptable settings | Public accounting, government, or industry |
| Verifier | CPA with valid licence for at least 3 years prior to and throughout the period of supervision |
| Chartered Accountant experience | Not accepted |
Full-time experience in Connecticut is measured at a 35-hour week – below the 40-hour standard used in most states. A candidate working 40 hours per week still earns only one week of credit per calendar week. Part-time experience is measured proportionately for any week with at least 20 hours worked, and converted to full-time equivalent using the 35-hour denominator.
The 10-year window for experience is notably more generous than the 4-year window used in most states. Experience gained while studying or early in a career remains valid for certification as long as it was obtained within 10 years of the application date.
Experience as a Chartered Accountant (CA, ACA, ACCA, or similar international designation) is not accepted toward Connecticut’s experience requirement, regardless of the setting in which it was obtained.
What are the CPA ethics requirements in Connecticut?
Connecticut requires the AICPA Professional Ethics exam as a condition of certification.
| Detail | Connecticut |
|---|---|
| Exam required | AICPA Professional Ethics for CPAs self-study Comprehensive Course (for Certification) |
| Minimum passing score | 90% |
| Submission | Certificate of completion submitted with initial certificate application |
| Contact | AICPA at 212-596-6200 or via CTCPA |
The ethics exam can be completed at any point during the path to certification. The certificate of completion is submitted as part of the initial certificate application (SBA-11).
What are the CPA requirements for international candidates in Connecticut?
| Detail | Connecticut |
|---|---|
| US citizenship required | No |
| Residency required | No |
| SSN required | No |
| Minimum age | None |
| Foreign credential evaluation (exam) | NIES or any NACES member |
| Foreign credential evaluation (certificate) | NACES member only |
Connecticut imposes no citizenship, residency, SSN, or age requirement at any stage. This combination makes it one of the most internationally accessible states in the US for CPA candidates. The lack of an SSN requirement is significant – most states require SSN either for the exam or for licensure.
For candidates with education completed outside the United States:
- For the exam application (through NASBA CPAES): credentials may be evaluated by NASBA International Evaluation Services (NIES) or any member of the National Association of Credential Evaluation Services (NACES)
- For the certificate application (through the Connecticut Board): credentials must be evaluated by a NACES member organisation
Completed evaluations must be submitted directly from the evaluation service. Coursework completed as part of a Chartered Accountant or similar programme is treated as professional training and does not count toward the academic credit requirements – and experience as a Chartered Accountant is also not accepted toward the experience requirement.
Jump to: Education | Exam | Certification & experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Connecticut?
CPE applies only to CPA Licence holders. Credential holders with an Active Certificate Registration have no continuing education requirement. This is a meaningful distinction in Connecticut – CPAs who hold the registration rather than the licence are exempt from the annual 40-hour obligation.
| CPE requirement | Detail |
|---|---|
| Annual hours required | 40 hours per fiscal year (licence holders only) |
| Ethics | 4 hours per 3 CPE cycles (one ethics requirement per 3-year window) |
| Carryover | Maximum 20 hours (one year only; from preceding period only; earlier years cannot carry over) |
| Self-study maximum | 60 hours per cycle (or a mixture of allowable categories) |
| CPE fiscal year | July 1 to June 30 |
| Reporting deadline | 31 December annually |
| Renewal window | October 1 to December 31 |
| Minimum contact hour | 50 minutes |
Connecticut’s CPE year runs from July 1 to June 30, but reporting and renewal take place at the end of the calendar year (October to December). This means CPE earned in the second half of the calendar year (July to December) is reported in that same renewal cycle, while CPE earned in the first half (January to June) is reported at the next renewal.
The 4-hour ethics requirement applies once per three CPE cycles, not once per year. A CPE cycle is the July 1 to June 30 period preceding each December 31 renewal. If you complete 4 hours of ethics in fewer than three cycles, the three-cycle clock resets. Connecticut does not require a state-specific ethics course – any qualifying ethics CPE satisfies the requirement.
Carryover is limited to a maximum of 20 hours from the immediately preceding period only. Hours from two or more years ago cannot be carried forward. Carried-over hours may not be applied to the ethics requirement.
Exemptions apply in the following circumstances: initial licence issuance between July 1, 2024 and December 31, 2025; reinstatement between January 1, 2025 and December 31, 2025; active licence held in another state where principal place of business is located and CPE requirements are met there; and pre-approved exemptions from the State Board.
FAQs
Yes. Connecticut introduced three pathways on 1 October 2025:
– Pathway 1 (bachelor’s degree plus two years of experience) requires no credit hours beyond a standard bachelor’s degree.
– Pathway 3 (master’s degree plus one year of experience) likewise requires no specific total credit hour count – the degree is the threshold.
– Only a candidate pursuing a bachelor’s plus 30 additional hours under Pathway 2 approaches the old 150-hour standard, but even then, the extra 30 hours require no accounting content.
Most candidates take 4 to 6 years. Connecticut is unusual in allowing candidates to start the CPA Exam after 120 hours of education, without waiting to complete a degree – this can shorten the exam window for some candidates.
After passing all four sections, Pathway 3 (master’s plus one year of experience) typically allows the fastest path to certification, while Pathway 1 (bachelor’s plus two years of experience) takes longer on the experience side but no additional coursework. The ethics exam adds a short step before the certificate application.
Yes – Connecticut offers reciprocal certification to CPAs from other US jurisdictions.
Out-of-state CPAs who have at least 5 years of public accounting experience within the last 10 years may qualify under the “5 in 10” exemption, which waives the education and ethics requirements.
Out-of-state CPAs without 5 years of experience must meet Connecticut’s standard certification requirements. Note that as of 1 October 2025, out-of-state CPAs seeking to practice in Connecticut under mobility provisions must now also meet Connecticut’s education, experience, and exam requirements – a stricter standard than before.
Use the NASBA Mobility Tool to check current practice privilege eligibility.
Connecticut CPA salaries benefit from proximity to the New York City financial market, a strong insurance and financial services sector in Hartford, and significant hedge fund and asset management presence in Fairfield County. The state has one of the highest concentrations of financial services employment per capita in the US.
For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
No. Connecticut imposes no citizenship, residency, SSN, or minimum age requirement at any stage of the exam or certification process. This makes Connecticut one of the most accessible US jurisdictions for international candidates.
Foreign-educated candidates must have transcripts evaluated by NIES or a NACES member for the exam application, and by a NACES member for the certificate application. Experience as a Chartered Accountant is not accepted toward the experience requirement regardless of setting.
Yes, in most cases. Connecticut is recognised as substantially equivalent under NASBA’s mobility framework, meaning a Connecticut CPA in good standing can generally practice in other states without a separate licence, provided Connecticut remains their principal place of business.
Use the NASBA Mobility Tool to verify practice privileges in any specific state. Note also that Connecticut’s own mobility rules tightened as of 1 October 2025 – out-of-state CPAs now need to meet Connecticut’s full requirements to practice here without a Connecticut licence.
For the most current requirements and application forms, visit the Connecticut State Board of Accountancy.
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