Section 20-280-25 - Renewal and reinstatement of license and continuing professional education requirement(a) A license issued under chapter 389 of the Connecticut General Statutes shall be valid for a period of one year from January 1 to December 31. Each CPA and each public accountant who holds such a license shall annually apply electronically for renewal of such license and submit the fee prescribed under the applicable provision of chapter 389 of the Connecticut General Statutes by December 31. An application for renewal which is received after such December 31, but prior to February 1, shall be accepted as a late application for renewal. An application for renewal which is received on or after such February 1 shall be rejected and the license shall lapse. As a condition precedent to renewal of such license, each applicant shall complete forty (40) hours of continuing professional education in accordance with this section and section 20-280-26 of the Regulations of Connecticut State Agencies during the period from July 1 through June 30, immediately preceding each such December 31, and shall report completion of such continuing professional education as required by section 20-280-27 of the Regulations of Connecticut State Agencies by such December 31.(b) Certified public accountants shall be exempt from the continuing professional education requirement for the initial period of July 1 to June 30 during which they were first licensed.(c) Extensions, waivers or adjustments to the mandatory continuing professional education requirement may be granted for reasons of health certified by a physician, an extended active duty of armed forces or other good cause acceptable to the board.(d) The holder of a certificate whose license has lapsed ninety (90) days or less may reinstate his license by submission of an application on such form as the board may require which demonstrates that the applicant meets all requirements for renewal including continuing professional education requirements for the year immediately preceding the submission.(e) Twenty (20) hours of continuing professional education credit in excess of the minimum mandatory forty (40) hours may be transferred from the preceding year to the subsequent year. Any excess credits transferred from the preceding year shall not be counted toward the eight (8) credits in the subject area of attest or compilation services required pursuant to section 20-280-24 of the Regulations of Connecticut State Agencies.(f) Each licensee shall meet an ethics requirement of four (4) hours within three (3) consecutive continuing professional education cycles after the expiration of the exemption period set forth in subsection (b) of this section and for every subsequent three (3) year period. Such requirement may be met through any course covering ethical behavior and the understanding of the State and National Code of Conduct, Professional Conduct and State Licensing Regulations.(g) When a license has lapsed for more than ninety (90) days, an applicant may apply for reinstatement to the department. Upon receipt of such application and payment of the corresponding application fee, the department may, at its discretion and if such application was made not later than three (3) years after the date on which the license expired, reinstate the lapsed license. The applicant, prior to reinstatement by the department, shall attest that he or she has not engaged in the practice of public accountancy or used the title or designation "certified public accountant" or the abbreviation "CPA" or any other title, designation, words or letters tending to indicate that such person is a certified public accountant while the license was lapsed, in violation of law, shall pay the current year's renewal fee for reinstatement and shall demonstrate completion of forty (40) hours of continuing professional education credits earned in the year immediately preceding the date of the submission of the reinstatement application form. If the applicant engaged in the practice of public accountancy while the license was lapsed, the applicant shall pay all license and late fees owed during the lapsed period, shall demonstrate completion of any required annual continuing professional education required for each year from the date of his or her license issuance or the last renewal, shall provide a detailed description of and supporting documentation attesting to the nature and extent of the work the applicant performed in such applicant's occupation or profession from the date on which such license lapsed, and shall submit any other information required by the department to determine whether to approve the reinstatement. If the applicant used the title or designation "certified public accountant" or the abbreviation "CPA" or any other title, designation, words or letters tending to indicate that such person is a certified public accountant in this state in violation of law while the license was lapsed, but has not otherwise engaged in the practice of public accountancy, the applicant shall pay all license and late fees owed during the lapsed period and shall demonstrate completion of forty (40) hours of continuing professional education credits earned in the year immediately preceding the date of the submission of the reinstatement application form. If the license lapse is three (3) years or more, the applicant shall apply for a new license.(h) Late fees shall be assessed in accordance with section 21a-4 of the Connecticut General Statutes for any applicant who used the title or designation "certified public accountant" or the abbreviation "CPA" or any other title, designation, words or letters tending to indicate that such person is a certified public accountant in this state while the license was lapsed or who engaged in the practice of public accountancy while the license was lapsed.Conn. Agencies Regs. § 20-280-25
Adopted effective March 19, 1996; Amended December 2, 2005; Amended 2/11/2019; amended 8/8/2024