Regulation of Accountants – Connecticut

Pursuant to Conn. Gen. Stat. § 20-280e, the State Board of Accountancy shall issue a Connecticut Certified Public Accountant’s Certificate to any person who has been granted the designation “certified public accountant” and who submits an application and pays the applicable fee for an initial certified public accountant certificate.  No person issued an initial certificate, pursuant to this section, shall engage in the practice of public accountancy or use the title or designation “certified public accountant”, or the abbreviations “CPA”, or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that such person is a certified public accountant, except as permitted in accordance with sections 20-280 and 20-281g.

Conn. Gen. Stat. § 20-281 provides that the State Board of Accountancy shall require, by regulation, that on and after January 1, 1990, as a condition to renewal of a permit to practice issued under section 20-281e that permit holders undergo a quality review, conducted in such manner as the board may by regulation specify, to determine and report on the degree of compliance by the permit holder with generally accepted accounting principals, generally accepted auditing standards and other similarly recognized authoritative technical standards.

Conn. Gen. Stat. § 20-281a provides that after notice and hearing pursuant to section 20-280c, the board may revoke any certificate, license or permit issued under section 20-281c, 20-281d or 20-281e or the practice privilege of an individual who qualifies under section 20-281n; suspend any such certificate, registration, license, practice privilege or permit or refuse to renew any such certificate, license or permit; reprimand, censure, or limit the scope of practice of any licensee or individual that qualifies for the practice privilege; impose a civil penalty not exceeding fifty thousand dollars upon licensees, individuals who qualify for the practice privilege or others violating provisions of section 20-281g or place any licensee or individual that qualifies for the practice privilege on probation, all with or without terms, conditions and limitations, for any one or more of the following reasons:

  • Fraud or deceit in obtaining a certificate, registration, license, practice privilege or permit;
  • Cancellation, revocation, suspension or refusal to renew authority to engage in the practice of public accountancy in any other state for any cause;
  • Failure, on the part of a holder of a license or permit under section 20-281d or 20-281e, to maintain compliance with the requirements for issuance or renewal of such license or permit or to report changes to the board under subsection (h) of section 20-281d or subsection (f) of section 20-281e;
  • Revocation, limitation or suspension of the right to practice before any state or federal agency or the Public Company Accounting Oversight Board under the Sarbanes-Oxley Act of 2002, or any actionssuch as suspension of or barring a licensee from serving as a corporate officer or director, requiring such individual or licensee to disgorge funds, or suspension or barring such individual or a licensee from association with a public accounting firm;taken by any such state or federal agency or said board against a licensee or individual who qualifies for the practice privilege.
  • Dishonesty, fraud or negligence in the practice of public accountancy or in the filing or failure to file his own income tax returns;
  • Violation of any provision of sections 20-279b to 20-281m, inclusive, or regulation adopted by the board under said sections;
  • Violation of any rule of professional conduct adopted by the board under subdivision (4) of subsection (g) of section 20-280;
  • Conviction of a felony, or of any crime an element of which is dishonesty or fraud, under the laws of the United States, of this state, or of any other state if the acts involved would have constituted a crime under the laws of this state, subject to the provisions of section 46a-80;
  • Performance of any fraudulent act while holding a registration, certificate, license, practice privilege or permit issued under sections 20-279b to 20-281m, inclusive, or prior law;

In lieu of or in addition to any remedy specifically provided in subsection (a) of the section, the board may require a licensee or individual who qualifies for a practice privilege to submit to a quality review conducted in such fashion as the board may specify; or complete such continuing professional education programs as the board may specify, or both.  Moreover, in any proceeding in which a remedy provided by subsection (a) or (b) of the section is imposed, the board may also require the respondent to pay the costs of the proceeding.

Pursuant to Conn. Gen. Stat. § 20-28, if in any case where the board has suspended or revoked a registration, certificate, license, practice privilege or a permit or refused to renew a certificate, license or permit, the board may, upon application in writing by the person or firm affected and for good cause shown, modify the suspension, or reissue the certificate, license or permit.  Any individual whose practice privilege has been suspended or revoked may not reenter the state to practice until such individual complies with the provisions of this section.  The board shall specify by regulation the manner in which such applications shall be made and the times within which they shall be made.

Conn. Gen. Stat. § 20-281j provides that except by permission of the client engaging a licensee under sections 20-279b to 20-281m, inclusive, or the heirs, successors or personal representatives of such client, a licensee or any partner, officer, shareholder or employee of a licensee shall not voluntarily disclose information communicated by the client relating to and in connection with services rendered to the client by the licensee in the practice of public accountancy.


Inside Regulation of Accountants – Connecticut