How many CPE hours do Connecticut CPAs need?
Connecticut requires 40 hours of CPE to be completed every fiscal year, July 1 through June 30.
The hours must be reported to the Board by December 31 of every year as part of the renewal process.
State license Info
Connecticut
Connecticut State Board of Accountancy · R.C.S.A. § 20-280-25 to 27
Connecticut CPA CPE Requirements
Reviewed August 2026Connecticut CPAs must complete 40 hours of continuing professional education every fiscal year, running July 1 through June 30, and report it to the Board by December 31 as part of the renewal process. A four-hour ethics requirement applies every three CPE cycles rather than annually. Licensees who perform attest or compilation services, or who sign financial statements on behalf of a firm, must earn 8 of the annual 40 hours in financial statement preparation and reporting.
Connecticut is one of the few states that allows carryover from an annual cycle: you may report up to 60 hours, with 20 carried into the next renewal cycle.
How the 40 hours break down
One square equals one CPE hour in the July-to-June fiscal year.
4 hrs — Ethics, every three CPE cycles (not annually)
8 hrs — Financial statement preparation and reporting, if you attest, compile, or sign
28 hrs — Any subject contributing directly to professional competence
Connecticut CPE at a Glance
| Total CPE hours | 40 hours every fiscal year |
|---|---|
| CPE reporting period | July 1 to June 30, annually |
| Reporting deadline | December 31, as part of the renewal process. The online renewal system opens after October 1. |
| License renewal | Licenses expire December 31 each year; renewal runs October through December |
| Ethics requirement | 4 hours every three CPE cycles. The obligation for subsequent courses must be met within three years of the close of the license year in which the last course was taken. |
| Ethics content | Any course covering ethical behavior and the understanding of the State and National Code of Conduct, Professional Conduct, and State Licensing Regulations. Other states' ethics courses qualify if they cover those standards. |
| Attest and compilation | 8 of the annual 40 hours in financial statement preparation and reporting, for any licensee who performs attest or compilation services or signs financial statements on behalf of the firm |
| Government auditing | 80 hours contributing to professional proficiency every two years, including 24 hours in subjects directly related to the government environment and government auditing |
| Maximum reportable | 60 hours, with 20 carried into the next renewal cycle. Hours beyond these limits are omitted and ineligible for carryover. |
| Reporting categories | Instructor, participant, self-study, author, and ethics. Up to 60 hours may be reported as all self-study or as a mixture of allowable categories. |
| First renewal exemption | CPAs are exempt from the CPE requirement for the initial July 1 to June 30 period during which they are first licensed |
| Excluded subjects | Spirituality, personal health or fitness, sports and recreation, foreign language, and production do not contribute directly and are not allowed |
| Record retention | Minimum three years from the date of program completion |
Most common mistake
Treating the ethics requirement as annual. Connecticut requires 4 hours every three CPE cycles, and the clock for the next course runs three years from the close of the license year in which the last one was taken. Complete it early and a new three-year cycle simply begins from that point.
Connecticut Ethics, Every Three Cycles
NASBA Registry #111907
A Basic Ethics Guidebook for Connecticut CPAs
Satisfies the four-hour Connecticut ethics requirement due every three CPE cycles. Connecticut accepts any course covering ethical behavior and the Connecticut Rules of Professional Conduct or the AICPA Code of Professional Conduct — and other states' ethics courses qualify provided they cover those standards.
- 4 CPE credits · Regulatory ethics
- Counts toward the 40-hour annual total
- Resets the three-cycle ethics clock from the license year it is taken
$38.954 CPE Credits View Course
NASBA Registry ID
#111907
Subject Areas
Connecticut does not specify subject areas; the topic must contribute directly to professional competence
Delivery Methods
Group Live; Group Internet Based; QAS Self-Study
Registrant
CPE Solutions, LLC dba Professionals Publishing Group
Deadlines & the Two Calendars
Connecticut earns CPE on a fiscal year but renews on a calendar year, leaving six months between the two.
- July 1
CPE fiscal year opens
Hours must be earned within the July 1 to June 30 window to count for that cycle.
- June 30
40 hours complete
Credits obtained outside the required CPE fiscal year will not be accepted for that reporting year.
- After October 1
Online renewal system opens
CPE is reported at year end as part of the license renewal, completed between October and December.
- December 31
Report CPE and renew
Licenses expire December 31 each year. Reports must comply with R.C.S.A. § 20-280-25 through § 20-280-27.
- 3 years
Retain documentation
Keep copies of completion certificates for at least three years from the date each program was completed, in case the Board audits your CPE.
How Connecticut carryover works
Connecticut allows a genuine carryover from an annual cycle, but with firm limits on what can be reported in the first place.
- You can receive credit for a maximum of 60 hours in a reporting year, with 20 hours carried into the next renewal cycle.
- Up to 60 hours may be reported as all self-study, or as a mixture of the allowable categories: instructor, participant, self-study, author, and ethics.
- Any credit hours beyond these limits are omitted and ineligible for carryover.
- Credit is not given for a course you have already received credit for — for example, a course reported on a prior year's report.
- Credit is not given for hours obtained outside the required CPE fiscal year.
Connecticut CPE Questions Answered
What is the Connecticut CPA CPE reporting period?
The fiscal year, July 1 to June 30, with reporting due December 31.
Licenses expire December 31 each year, so the education year and the license year are offset by six months.
How many ethics hours does Connecticut require?
Four hours of ethics every three CPE cycles — not every year.
The obligation for subsequent courses must be met within three years of the close of the license year in which the last course was taken. If you complete it in fewer cycles, a new three-year cycle begins from that point.
What kind of ethics course does Connecticut accept?
Any course covering ethical behavior and the understanding of the State and National Code of Conduct, Professional Conduct, and State Licensing Regulations.
That includes courses on the Connecticut Rules of Professional Conduct, the AICPA Code of Professional Conduct, and other states' ethics courses provided they cover any of those standards. Ethics counts toward, not in addition to, the 40-hour annual requirement.
Who must complete the 8 hours of financial statement preparation and reporting?
Any Connecticut licensee who performs attest or compilation services, or who signs financial statements on behalf of the firm.
Those 8 hours come out of the annual 40 rather than being added on top.
What are the Connecticut government auditing requirements?
80 hours of CPE that contributes to professional proficiency every two years, including 24 hours in subjects directly related to the government environment and government auditing.
This applies to licensees performing government audit work and runs alongside the standard annual requirement.
Can Connecticut CPAs carry over excess CPE hours?
Yes. You can receive credit for a maximum of 60 hours, with 20 hours carried into the next renewal cycle.
Any credit hours beyond these limits are omitted and ineligible for carryover.
Can all 40 Connecticut hours be self-study?
Yes. Up to 60 hours may be reported as all self-study, or as a mixture of the allowable reporting categories.
The allowable categories are instructor, participant, self-study, author, and ethics.
What CPE will Connecticut not give credit for?
Courses you have already received credit for, and credits obtained outside the required CPE fiscal year.
Reported hours exceeding the annual category limits are also omitted.
Does Connecticut specify CPE subject areas?
No. The Board does not specify subject areas beyond requiring that the topic contribute directly to the professional competence of the licensee.
Excluded are spirituality, personal health and fitness, sports and recreation, foreign language, and production, none of which contribute directly.
Do newly licensed Connecticut CPAs need CPE?
No. CPAs are exempt from the CPE requirement for the initial July 1 to June 30 period during which they are first licensed.
Licensees are also waived from reporting where the exemption applies due to initial issuance, reinstatement, or holding a certificate registration.
How do Connecticut CPAs report CPE?
Through the online renewal system, which becomes available after October 1 annually.
CPE is reported at year end as part of the license renewal, completed between October and December each year.
How long must Connecticut CPAs keep CPE records?
A minimum of three years from the date each program was completed.
If the Board audits your CPE you must submit copies of the completion certificates, so retain them even where certificates are uploaded at renewal.
Connecticut State Board of Accountancy contact information
| Agency | Connecticut State Board of Accountancy, Department of Consumer Protection |
|---|---|
| Address | 450 Columbus Boulevard, Suite 801, Hartford, CT 06103 |
| Phone | (860) 713-6100 |
| Website | portal.ct.gov — CPE questions and answers |
| State society | CTCPA — continuing professional education |
Sources
- Regulations of Connecticut State Agencies § 20-280-25 through § 20-280-27, CPE regulations
- Connecticut General Statutes Chapter 389, State Board of Accountancy
- Connecticut Department of Consumer Protection — CPE questions and answers
- Connecticut Society of CPAs — CPE requirements
This page summarizes Connecticut CPE rules for general informational purposes and is reviewed against the Connecticut State Board of Accountancy's published guidance. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
Updated At: 08-18-2026 8:17:00 AM
Copyright © 2026 CPE Credit. All Rights Reserved.
