Connecticut CPA CPE Requirements
June 30 Annual CPE Deadline · December 31 License Renewal · 40 Hours/Year · 4hr Ethics/3 Years

At a Glance: Connecticut CPA CPE Requirements

The Two-Date Structure: CPE Completion vs. License Renewal

Connecticut's CPE compliance structure involves two separate deadlines that often confuse CPAs — especially those moving from other states:

The 6-month gap between CPE completion (June 30) and license renewal (December 31) is a useful buffer — it means you are not rushing to both complete CPE and file paperwork at the same time. However, the CPE itself must be done by June 30. CPE completed between July 1 and December 31 counts toward the next year's requirement, not the year being renewed.

Ethics Requirement: 4 Hours Per 3-Year Period

Connecticut requires 4 hours of ethics CPE per 3-year period. These ethics hours count toward — not in addition to — the 40-hour annual total. You do not need ethics CPE every year, but you must complete 4 hours within each rolling 3-year window from the close of the license year in which your last ethics course was completed.

Qualifying ethics content must cover at least one of:

• Ethical behavior and the Code of Professional Conduct (State and National)
• Professional conduct standards
• State licensing regulations for Connecticut CPAs
• AICPA Code of Professional Conduct

Connecticut does not require a Connecticut-specific ethics course. Any NASBA-approved ethics program covering professional conduct or AICPA ethics standards satisfies the requirement. This is more flexible than states like Delaware (Board-approved state-specific ethics required) or Florida (Florida Board-approved ethics covering Chapters 455 & 473 only).

Tracking your ethics cycle: Keep a record of when you last completed 4 hours of qualifying ethics CPE. Your next obligation falls within 3 years of the close of that license year. Example: if you completed ethics in the 2023–2024 CPE year (ending June 30, 2024), your next ethics requirement must be met by June 30, 2027.

Attest and Compilation: 8-Hour Subject-Area Requirement

Connecticut imposes a subject-area requirement specifically for CPAs involved in financial statement work. The rule applies to any licensee who:

• Performs attest or compilation services, or
• Is responsible for supervising attest or compilation services, or
• Signs or authorizes another person to sign reports on financial statements on behalf of the firm

Such CPAs must include 8 hours of CPE in the subject area of financial statement preparation and reporting within their annual 40 hours. These 8 hours are part of the 40-hour requirement — not an addition to it. Qualifying content includes: audit and assurance standards, review engagements, compilation procedures, financial statement disclosure requirements, GAAP updates, and SSARS/SSAE standards.

Who is NOT subject to this requirement: CPAs who work exclusively in tax, consulting, industry, or advisory roles and do not perform, supervise, or sign attest or compilation work are exempt from the 8-hour subject-area mandate.

Carryover: Up to 20 Hours Per Year

Connecticut allows up to 20 excess CPE hours to carry forward from one reporting period into the next. Only hours earned in the immediately preceding year qualify — you cannot chain carryovers from multiple prior years.

Example: You complete 57 hours in the 2024–2025 CPE year. That gives you 17 excess hours (57 − 40 = 17). You carry those 17 hours into 2025–2026, reducing your net requirement to 23 hours. If you are an attest CPA, you still need 8 of those 23 hours to be in financial statement prep — carryover hours do not satisfy that subject-area requirement.

Self-Study and Credit Format Rules

Connecticut imposes no cap on self-study CPE. You may complete all 40 annual hours via self-study, webinars, online courses, or correspondence programs. Connecticut recognizes credits in 10-minute increments for interactive self-study, which is more granular than most states (which use 50-minute hours).

New Licensee Exemption

Connecticut CPAs are fully exempt from CPE for the initial July 1 to June 30 period in which they first receive their license. If you are licensed at any point during a CPE fiscal year, you have no CPE obligation for that year's renewal cycle. Your first full 40-hour requirement begins with the following July 1–June 30 period.

Example: If you receive your Connecticut CPA license on March 15, 2026, you are exempt from CPE for the July 1, 2025 – June 30, 2026 period and have no requirement to report CPE at your December 31, 2026 renewal. Your first 40-hour CPE year runs July 1, 2026 – June 30, 2027, with reporting due by December 31, 2027.

Out-of-State Licensees

Connecticut CPA license holders whose principal place of business is outside of Connecticut may satisfy Connecticut's CPE requirement by meeting the CPE rules of their principal place of business state. This provision recognizes that CPAs with primary practices in other states are already subject to compliance requirements from their home state.

• If your home state requires 80 hours per biennial period, meeting that satisfies your Connecticut requirement.
• If your home state requires 120 hours per triennial period, meeting that satisfies Connecticut's annual 40-hour rule.
• If your home state has no CPE requirement, you must comply with Connecticut's standard 40-hour annual rule.

This out-of-state provision applies only to CPE compliance — it does not eliminate the requirement to hold and renew an active Connecticut license if you practice in Connecticut.

Connecticut vs. New England States: CPE Comparison

Connecticut is the only New England state with a two-date structure (June 30 CPE completion + December 31 license renewal). Connecticut and Maine share the 40-hour annual format with 20-hour carryover, but Connecticut uniquely requires 8 hours for attest CPAs and has no annual minimum (just the 40-hour total). Vermont requires 8 hours A&A for ALL licensees — Connecticut limits this to attest-service CPAs only. Rhode Island has the highest ethics requirement in New England at 6 hours per triennial period.

Frequently Asked Questions

Record Retention and Audit Process

Connecticut operates on a self-reporting, audit-based compliance model. CPAs do not submit CPE documentation at renewal — you self-attest to having met the requirements. The Connecticut DCP may audit your records after the fact.

Required documentation for each CPE program:

• Program title and subject matter
• Name of the sponsoring organization
• Completion date
• Number of CPE hours claimed
• Delivery method (group live, self-study, webinar, etc.)
• Proof of completion — certificate, transcript, or attendance confirmation

Retain all records for at least 3 years beyond the conclusion of each CPE program. Because Connecticut's CPE fiscal year ends June 30 and renewals are filed by December 31, keep records from a given CPE year through at least December 31 of the year three years later.

Official Resources