Connecticut State Department of Consumer Protection

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CPE Questions and Answers

It is the responsibility of the licensed CPA to maintain and keep records of their reported CPE's including any carry-over amounts.  This is a self-reporting system that gets audited by this office. The Board will not maintain or provide you with any of your reported CPE courses or totals. Pursuant to Sec. 20-280-27, you must retain your records for at least three years from the date the program was completed.  

In Connecticut if you are not exempt from CPE's your CPE's will need to be completed on a fiscal year starting July 1st through June 30th to be reported by at year end by December 31st in order to renew.

Q: Do I need to report CPE credits for 2019 (Reported renewing CPA License for 2020)?

A: A 2019 CPE Report is required:

  • You renewed and held an active license in 2018 and renewed and held an active license in 2019.
  • You were issued an initial license between January 1, 2017 through June 30, 2018, and are currently holding an active renewed 2019 license.
  • Your license was reinstated between January 1, 2018 through June 30, 2018 and are currently holding an active renewed 2019 license.
  • Credits reported and used to reinstate may not be used again, and may not be carried over

A: A 2019 CPE Report is not required if:

  • You hold a registered certificate. (Lookup your status if unsure)
  • You have an active CPA license in another state and completed CPE requirements in another state, where your principle of business is located.
  • Your initial license was issued between July 1, 2018 and December 31, 2019.
  • Your license was reinstated between July 1, 2018 and December 31, 2019.

  • Credits reported and used to reinstate may not be used again, and may not be carried over.

  • You have a pre-approved exemption from the State Board of Accountancy and have supporting documentation.

Q: When will my next CPE’s be due, if I was active in 2019 and renewed into 2020?

A: You held an active license in 2019 and renewed or renewed late into 2020, you would need to gather CPE’s for the fiscal year starting July 1, 2019 through June 30, 2020 to be reported as of December 31st, at the time of renewal.

Q:  What is the total hours to be reported?

A: You are required to report a minimum of 40 hrs. All reports must be in compliance with CPE regulations, Regulations of Connecticut State Agencies, § 20-280-25 through § 20-280-27. 


Q: Will I receive credit for the total number of hours reported beyond the required 40 hours?


A: You can receive a maximum of 60 hrs., with 20 hrs. being carried into the next renewal cycle.

  • No, if you have already received credit for a course. (Courses reported on your 2019 report).

  • No, if credits were obtained outside the required CPE fiscal year. (July 1, 2018 - June 30, 2019).

  • No, if reported credit hours exceed annual category limits as follows:

    • a maximum of 20 as an instructor (I);

    • a maximum of 10 as an author/writer (A);

  • Yes, for up to 60 hours reported as either all self study or as a mixture of the allowable reporting categories (instructor, participant, self study, author, and ethics).

  • Any credit hours beyond these limits will be omitted and ineligible for carry over.

Q: How many credits may I carry forward?


A: A maximum of 20 hours (cannot exceed the limits as stated above).

 

Q: How many years can I carry forward from my credit hours?

 

A: Only one year. You can only receive carry over credits from the preceding reporting period. Any prior year’s carry over cannot be used. 

 

Q: Does Connecticut recognize QAS hours?

 

A: Connecticut requires all courses be measured in 50-minute contact hours. If QAS meets this standard of measure, it will be acceptable.

 

Q: Do I need to provide certificates of completion or verification for courses?

A: Online renewing will have an upload option in which you to upload your CPE certificates of completion. If you do not upload your certificates of completion you should keep your copies should the board performs an audit of your CPE, you will be responsible for submitting copies of your certificates of completion and/or verification of courses at the time of the audit.  The Board STRONGLY encourages, the use of the online e-licensing system in order to renew.  If you must use a paper form, the paper forms will be available after the release of the email notifications in early October.


DO NOT USE BOTH METHODS OF FILING IN ORDER TO RENEW.  The online must be submitted with ALL OF the required CPE’s or the paper renewal form must be submitted with a check or money order and ALL of with the required CPE’s.  A separate submission of the CPE’s from the renewal will not be accepted and delay the renewal of the CPA license. 

 

You must retain your documentation for at least three (3) years from the date the program was completed. As set forth in the CPE regulations, Regulations of Connecticut State Agencies, § 20-280-27.

 

Q: What is the required reporting year for gathering CPE?


A: Connecticut requires 40 hours of CPE to be completed every fiscal year, July 1st through June 30th, and must be reported to the Board by December 31st of every year as part of the renewal process.  The CPE fiscal year began July 1, 2018 and ends June 30, 2019.  All of the 2019 CPA License renewals being done on-line or by paper, are due by December 31, 2019.

 

Q: When will the online renewal system be available to report my CPE?

A: The on-line renewal system will be available after October 1, 2019 on our website at www.ct.gov/dcp


Q: When Do I report my CPE?


A: CPE reporting forms will be part of your 2020 license renewal which you will be required to complete between October and December each year. (unless you are waived from the requirement due to initial issuance, reinstatement or hold a certificate registration.)


Q: Do I need to do Ethics CPE? 


A:Yes, the Connecticut State Board of Accountancy has implemented a mandatory four-hour ethics requirement. This requires Connecticut CPA license holders to take four hours of ethics education every three CPE cycles (see below for examples). A CPE cycle is the period from July 1 through June 30 immediately preceding each December 31st deadline for a CPA license renewal application. If you complete the four hours of ethics in fewer cycles, the three-cycle clock begins anew.  This requirement may be met through any course covering ethical behavior and understanding of the Connecticut Rules of Professional Conduct or AICPA Code of Professional Conduct for CPAs.  We also accept other states’ ethics courses as long as the course covers any of the preceding standards.

Ethics Course Cycle Table


Ethics CPE Requirement Last Met   Next Period in Which it Must be Met Again
7/1/2015 - 6/30/2016                             7/1/2018 - 6/30/2019
7/1/2016 - 6/30/2017                             7/1/2019 - 6/30/2020
7/1/2017 - 6/30/2018                             7/1/2020 - 6/30/2021
7/1/2018 - 6/30/2019                             7/1/2021 - 6/30/2022
7/1/2019 - 6/30/2020                             7/1/2022 - 6/30/2023
7/1/2020 - 6/30/2021                             7/1/2023 - 6/30/2024
7/1/2021 - 6/30/2022                             7/1/2024 - 6/30/2025

 

 

Q: Does the board accept half, quarter, etc. course hours?

 

A: The board accepts credit hours in fractions of an hour as low as 1/5th (or 10 minutes).

 

Q: Can I send attachments with my report?


A: No, do not send attachments. Fill in the paper or web form as instructed.


Q: If I perform Attest or compilation services or sign financial statements, do I need to complete any CPE for these services.


A: Any Connecticut certified public accountant license holder who performs attestation or compilation services or signs financial statements on behalf of a firm must earn eight hours of the annual 40 hours of CPE in the subject areas of financial statement preparation and reporting.

 

Q: Will the Board notify me if my report does not meet the requirements?

 

A: Yes, you will receive a letter of explanation.

 

Q: Can I report or correct any prior year’s CPEs? 

 

A:  No, not once a reporting year is closed and you have completed your license renewal into the current year. You cannot amend any prior year’s CPEs to meet a future year’s CPE reporting period.  Be sure to keep records of your reported CPE. 


Q: What if I did not complete the 40hrs of CPE by June 30th?


A: You are in non-compliance if you do not complete at least 40 hours of acceptable CPE by June 30th:

  1. If you earn 40 hours of CPE after June 30, 2019 and on or before September 30, 2019 you must pay a CPE late fee of $315 along with the renewal fee.

  2. If you earn 40 hours of CPE after September 30, 2019 and on or before December 31, 2019 you must pay a late fee of $625 along with the renewal fee.

  3. If you have not earned or will not earn your 40 hours of CPE by December 31, 2019, you must contact Board legal counsel at dcp.accounting@ct.gov.

Q: Can I get an extension or a waiver?
 
A: Waivers and extensions are granted for health reasons, active duty in the armed forces or good cause determined by the Board. To request a waiver or extension, please click on this link to access the request form.  The completed form and proper documentation must be sent to the Department of Consumer Protection,  Board of Accountancy, 450 Columbus Blvd, Ste. 901, Hartford, CT 06103 or by email to dcp.accounting@ct.gov. You will receive a written response informing you whether your request has been granted or denied. Please Note: To avoid the risk of non-compliance your request for waiver or extension should be received prior to the expiration of the gathering fiscal year ending June 30th. All letters of waiver should specify the number of CPE completed and the number of delinquent credits as of the date of the request.  Proper documentation is required for all  extension or waiver requests; such documentation shall be submitted at the time of the request. If you have any questions regarding extensions or waivers, please email dcp.accounting@ct.gov