Conn. Gen. Stat. § 20-281c: Certificate of certified public accountant. Education, experience and examination requirements. Registration of certificate. Fees.

(a) The board shall grant the certificate of “certified public accountant” to any person who meets the education, experience and examination requirements of subsections (b) to (e), inclusive, of this section and upon the payment of a fee of one hundred fifty dollars.

(b) (1) An applicant may apply to take the examination if such person, at the time of the examination, has completed not less than one hundred twenty semester hours of education, as determined by the board by regulation to be appropriate.

(2) (A) Except as provided in subparagraph (B) of this subdivision, the education requirements for a certificate shall be prescribed in regulations to be adopted by the board as follows:

(i) Until December 31, 1999, a baccalaureate degree or its equivalent conferred by a college or university acceptable to the board, with an accounting concentration or its equivalent as determined by the board by regulation to be appropriate; or

(ii) After January 1, 2000, but before October 1, 2025, at least one hundred fifty semester hours of college education including a baccalaureate or higher degree conferred by a college or university acceptable to the board. The total educational program shall include an accounting concentration or its equivalent as determined by the board by regulation to be appropriate.

(B) On and after October 1, 2025, the education requirements for a certificate shall be as follows:

(i) A baccalaureate degree or its equivalent conferred by a college or university acceptable to the board, with an accounting concentration or its equivalent as determined by the board by regulation to be appropriate;

(ii) A baccalaureate degree conferred, and an additional thirty semester hours of college education provided, by a college or university acceptable to the board. The total educational program shall include an accounting concentration or its equivalent as determined by the board by regulation to be appropriate; or

(iii) A post-baccalaureate degree conferred by a college or university acceptable to the board, with an accounting concentration or its equivalent as determined by the board by regulation to be appropriate.

(c) The board may charge each applicant a fee, in an amount prescribed by the board by regulation, for each section of the examination or reexamination taken by the applicant, or the board may authorize a third party administering the examination to charge each applicant a fee for each section of the examination or reexamination taken by the applicant.

(d) The board shall allow an applicant who applies to take the examination on or after October 1, 2023, to receive credit for each section of the examination that such applicant passes in any sitting for such examination, provided such applicant passes all sections of the examination within a thirty-month period. The board may, in its discretion, extend the thirty-month period for reasons related to health, military service or other individual hardship.

(e) (1) Prior to October 1, 2025, the experience requirement for a certificate shall be as prescribed by the board by regulation.

(2) On and after October 1, 2025, the experience requirement for a certificate shall be as follows:

(A) Two years if the applicant is applying for a certificate based on the education requirement established in subparagraph (B)(i) of subdivision (2) of subsection (b) of this section; or

(B) One year if the applicant is applying for a certificate based on the education requirement established in subparagraph (B)(ii) or (B)(iii) of subdivision (2) of subsection (b) of this section.

(f) The holder of a certificate may register his or her certificate annually and pay a fee of forty dollars in lieu of an annual renewal of a license and such registration shall entitle the registrant to use the abbreviation “CPA” and the title “certified public accountant” under conditions and in the manner prescribed by the board by regulation.