Initial Certificate, Initial Certificate and Registration, and Initial Certificate and License. Applicants who have passed the Uniform CPA Examination for the state of Connecticut or another jurisdiction, and are not licensed to practice public accounting in any jurisdiction, may apply for an Initial Certificate, Initial Certificate and Registration, or an Initial Certificate and License. The Certificate alone does not grant the authority to use the title Certified Public Accountant and the initials CPA, and does not grant the authority to practice public accountancy. Obtaining a Certificate and Registration allows for limited use of the title Certified Public Accountant and the initials CPA. Obtaining a Certificate and License allows the unlimited use of the title Certified Public Accountant and the initials CPA, as well as being a prerequisite to obtaining a firm permit to practice public accountancy.

Click on Initial Licensure in the menu bar at the top of this page for additional information.

Reciprocal Certificate, Reciprocal Certificate and Registration, Reciprocal Certificate and License. Applicants who are holders of a certificate in any other jurisdiction may apply for a Reciprocal Certificate, a Reciprocal Certificate and Registration, or a Reciprocal Certificate and License. The Certificate alone does not grant the authority to use the title Certified Public Accountant and the initials CPA and does not grant the authority to practice public accountancy. Obtaining a Certificate and Registration allows for limited use of the title Certified Public Accountant and the initials CPA. Obtaining a Certificate and License allows the unlimited use of the title Certified Public Accountant and the initials CPA, as well as being a prerequisite to obtaining a firm permit to practice public accountancy.

Click on Reciprocal Licensure in the menu bar at the top of this page for additional information.

Practice Privileges.

Effective May 12, 2008, an individual CPA whose principal place of business is not in Connecticut may exercise all the privileges of Connecticut CPAs without the need to obtain a Connecticut CPA license or pay a fee if the individual:

• Holds a valid license as a CPA from a substantially equivalent jurisdiction; OR
• Obtains verification that such individual's CPA qualifications are substantially equivalent to the CPA licensure requirements of the Uniform Accountancy Act (UAA). A CPA who holds a license in a state that is not on the substantially equivalent jurisdiction list linked above must obtain verification from NASBA's National Qualification Appraisal Service (CredentialNet) that their individual CPA qualifications are substantially equivalent, prior to performing services in Connecticut.

Please Note: Any individual who passed the Uniform CPA Exam and holds a valid license issued by any other state prior to January 1, 2012, may be exempt from the education requirement of the UAA for purposes of obtaining practice privileges.

Individuals not meeting the above requirements must apply for a Reciprocal License. Click Reciprocal Licensure above for additional information.

Practice Privileges extend to professional services offered or rendered in Connecticut, whether in person or by mail, telephone or electronic means, based on a practice privilege, and no notice, fee or other submission shall be required of any such individual.

See Conn. Gen. Stat. § 20-281n regarding Practice Privilege Requirements.

Consent to Jurisdiction

Any individual licensee of another state exercising the privilege and the firm that employs such licensee shall consent, as a condition of the grant of such privilege:

• To the personal and subject matter jurisdiction and disciplinary authority of the Connecticut State Board;
• To comply with any applicable provision of state law and board rules;
• That in the event the license from the state of such individual's principal place of business is no longer valid, such individual shall cease offering or rendering professional services in Connecticut individually and on behalf of a firm; and
• To the appointment of the state board that issued such license as the agent upon whom process may be served in any action or proceeding by the Connecticut State Board against such licensee.

Firm Registration Requirements May Apply

Any individual who qualified for practice privileges who performs any of the following services for any entity with its home office in Connecticut may only provide such services through a firm that has obtained a firm permit:

• Any financial statement audit or other engagement to be performed in accordance with SAS;
• Any examination of prospective financial information to be performed in accordance with SSAE;
• Performance of any review of a financial statement to be performed in accordance with SSARS; or
• Any engagement to be performed in accordance with PCAOB Auditing Standards.

See Conn. Gen. Stat. § 20-281e for additional information for out-of-state firms on the Connecticut State Board's website.

For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed:

• An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
• Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
• An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.

Click Practice Privilege in the menu bar at the top of this page for additional information.

Firm Permit to Practice. Any firm with an office in Connecticut that uses the title "CPA" or "CPA firm" and/or performs attest services, OR any firm that does not have an office in Connecticut but performs attest services for a client who has its home office in Connecticut must obtain a Firm Permit to Practice from the Connecticut State Board of Accountancy.

Click on Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Connecticut who no longer wishes to hold said license/permit to practice shall be required to send written notice to the Connecticut State Board of Accountancy.

Click Relinquish a License in the menu bar at the top of this page for additional information.