Connecticut

1. Official transcript(s). Submission by you or school to CPAES.
2. International Evaluation, if applicable. Submission by you or evaluation agency to CPAES.
3. ADA Accommodation Form, if applicable. Submission by you to CPAES.

Please allow up to two weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.

Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.

Transfer of Examination Credit

To transfer credit from another jurisdiction into Connecticut, you must have earned the credit under the same rules that are in effect in Connecticut. If you have passed two or more sections of the CPA examination under another jurisdiction, you shall be given conditional credit by this Board, provided you have established residence in Connecticut and are still eligible to be considered a re-examination candidate in the original jurisdiction where credit was earned.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Examination Fees

Registration Fees

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.

You are a graduate of a regionally-accredited college or university approved by the Board with a bachelor’s degree, with at least 46 semester hours in the study of accounting and related subjects, including, but not limited to:

• business law,
• economics,
• finance;
• of which at least 24 semester hours shall be in the study of accounting.

All educational requirements must be met at the time of application. All educational transcript(s) and/or foreign evaluations are required to be submitted to CPAES. You may submit official school transcripts and/or foreign evaluations separately or included with your first-time application.

Grandfather Rule

If you are applying for re-examination, and have previously sat for all four sections prior to January 1, 2000, you are not required to meet the 150-hour requirement. All educational requirements must be met at the time of application.

Transcripts

If you have completed all educational requirements at the time of application, you must:

• submit to CPAES relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• The official transcript(s) may be submitted by you.
• Photocopies of transcripts are not acceptable.
• Transcripts “Issued to Student” are acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

If you have completed educational requirements at institutions outside the U.S., you must:

• have your educational credentials evaluated by any member organization of the National Association of Credential Evaluation Services, Inc. (NACES). Please visit their website for a complete listing.
• obtain the form to request this service from the evaluation service agency.
• submit your foreign transcript(s) from each institution at which original credit toward the educational requirement has been earned.
• The evaluation of the foreign transcript(s) must be a course-by-course comparison to Connecticut requirements.
• Completed original evaluations must be submitted to CPAES. The original evaluation may be submitted by you. Photocopies are not acceptable.
• If required documentation is not received, the application will be determined to be incomplete and you will not be permitted to take the examination and will forfeit the application fee paid.
• Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.

Course Requirements

• Commercial CPA review courses are not acceptable.
• CPA Review Courses may be accepted when taken at a regionally accredited institution and credit is awarded for the courses.
• Correspondence, online courses and CLEP credit are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an official transcript.

Residency

There is not a residency requirement for the state of Connecticut.