Conn. Gen. Stat. § 20-281n: Practice privilege: Qualifications; rendering of services in this state; conditions of privilege; disciplinary action.

(a)(1) Any individual whose principal place of business is not in this state shall qualify for a practice privilege and have all of the privileges of licensees of this state, without the need to obtain a license pursuant to section 20-281d, if (A) such individual is the holder of a valid Certified Public Accountant license that is in good standing and was issued by another state, and (B) such individual meets the education, experience and examination requirements of subsections (b) to (e), inclusive, of section 20-281c.

(2) Notwithstanding the provisions of subdivision (1) of this subsection, an individual shall qualify for a practice privilege and have all of the privileges of licensees of this state, without the need to obtain a license pursuant to section 20-281d, if (A) such individual passed the Uniform CPA Examination on or before September 30, 2025, and (B) on September 30, 2025, such individual is the holder of a valid Certified Public Accountant license that is in good standing and was issued by another state.

(b) Notwithstanding any provision of the general statutes, any individual who qualifies for the privileges afforded under this section may offer or render professional services, whether in person or by mail, telephone or electronic means, based on such privileges, and no notice, fee or other submission shall be required of any such individual. Such individual shall be subject to the requirements in subsection (c) of this section.

(c) Any individual licensee of another state exercising the privileges afforded under this section and the firm that employs such licensee shall consent, as a condition of the grant of such privileges:

(1) To the personal and subject matter jurisdiction and disciplinary authority of the board;

(2) To comply with any applicable provision of state law and the board's rules;

(3) That in the event the license from the state of such individual's principal place of business is no longer valid, such individual shall cease offering or rendering professional services in this state individually and on behalf of a firm; and

(4) To the appointment of the state board that issued such license as the agent upon whom process may be served in any action or proceeding by the board against such licensee.

(d) Any individual who qualifies for the privileges afforded under this section who, for any entity with its home office in this state, performs any of the following services: (1) Any financial statement audit or other engagement to be performed in accordance with Statements on Auditing Standards; (2) any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services; (3) any examination of prospective financial information, review or agreed upon procedures engagement to be performed in accordance with Statements on Standards for Attestation Engagements; or (4) any engagement to be performed in accordance with PCAOB Auditing Standards, may only provide such services through a firm that has obtained a permit issued under section 20-281e.

(e) Any licensee of this state that offers or renders services or uses their CPA title in another state shall be subject to disciplinary action in this state for an act committed in another state for which the licensee would be subject to discipline for an act committed in the other state. Notwithstanding the provisions of section 20-280c, the board shall investigate any complaint made by the board of accountancy of another state against any such licensee.