CPE requirements for CPAs

Connecticut CPA CPE Requirements

Q: Are there other Connecticut CPE limits?

• Instruction: The maximum credit allowed for serving as an instructor or discussion leader of CPE programs is twenty (20) hours per reporting period. The maximum credit allowed for teaching at an educational institution is forty-five (45) hours per reporting period. Repetitious presentations are not allowed unless the material is substantially different. • Peer reviews: Peer review credit hours may not exceed sixteen (16) hours in a reporting period. A maximum of twelve (12) hours may be earned for an engagement review, and a maximum of sixteen (16) hours may be earned for a system review. • Published materials: The maximum credit for published articles and books is ten (10) hours per publication. Credit may not exceed forty (40) hours per reporting period. Credit for authoring published material is determined by the Board. • Technical Meetings & Non-Qualifying Group Programs: No more than ten (10) hours may be earned per reporting period from a combination of group programs not presented by a qualifying CPE program sponsor and at technical sessions at meetings of recognized national and state accounting organizations and their chapters or other subdivisions. • Technical Reviewer: The maximum credit for reviewing qualifying CPE programs is twenty (20) hours per reporting period. Credit for repeat reviews may only be claimed if the learning content was substantially changed requiring significant additional study or research.

Q: What other Connecticut CPE policies apply?

• Pre-Approval: Connecticut does not pre-approve/approve courses. The individual CPA is responsible for determining whether the CPE meets the guidelines set forth in the CT CPE regulations. • Carry: Twenty hours of credit in excess of the minimum hours required in a period may be transferred from one reporting period to the subsequent reporting period. Carry forward credits cannot be used to satisfy Accounting and Auditing ("A&A") requirements. • Exemption: Connecticut CPA license holders whose principal place of business is outside of Connecticut may show compliance by meeting the CPE requirements of their principal place of business during the last renewal. If a non-resident licensee's principal place of business has no CPE requirements for renewal, then the licensee shall comply with all CPE requirements for renewal in Connecticut.

Checked against the NASBA Registry and the Connecticut State Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026

The short answer

Connecticut CPAs must complete 40 hours every year. The requirement includes 4 hours of ethics every three years. All 40 hours may be earned through self-study. The reporting period ends on June 30, every year.

Total hours: 40; every year
Annual minimum: 40 hrs
Ethics: 4 hrs; every three years · general course qualifies
Self-study: No limit
Period ends: June 30; every year
Carryover: 20 hrs

How many CPE hours do Connecticut CPAs need?

Connecticut CPAs must complete 40 hours every year.

Reporting period: 7/1 - 6/30 annually.

NASBA Registry wording: 40 hours.

What is the Connecticut ethics CPE requirement?

Connecticut requires 4 hours of ethics every three years. A general ethics course qualifies.

NASBA Registry wording: Four (4) hours every 3 years in a course which covers ethical behavior and the understanding of State and National code of Conduct, Professional Conduct and State Licensing Regulations.

Does Connecticut limit self-study CPE?

Connecticut places no limit on self-study CPE, so all 40 hours may be earned through self-study courses.

When is Connecticut CPE due?

The reporting period ends on June 30, every year.

License renewal: December 31 annually.

There is no grace period.

Can Connecticut CPAs carry over extra CPE hours?

Up to 20 excess hours may carry over to the next reporting period.

Does Connecticut require hours in particular subjects?

Subject-area requirements: 8 hours attest/compilation if applicable.

NASBA Registry wording: Eight (8) hours in the subject area of attest or compilation services required by any individual licensee who performs or is responsible for supervising attest or compilation services or who signs or authorizes another person to sign reports on financial statements on behalf of the firm.

Are there other Connecticut CPE limits?

Instruction: The maximum credit allowed for serving as an instructor or discussion leader of CPE programs is twenty (20) hours per reporting period. The maximum credit allowed for teaching at an educational institution is forty-five (45) hours per reporting period. Repetitious presentations are not allowed unless the material is substantially different.
Peer reviews: Peer review credit hours may not exceed sixteen (16) hours in a reporting period. A maximum of twelve (12) hours may be earned for an engagement review, and a maximum of sixteen (16) hours may be earned for a system review.
Published materials: The maximum credit for published articles and books is ten (10) hours per publication. Credit may not exceed forty (40) hours per reporting period. Credit for authoring published material is determined by the Board.
Technical Meetings & Non-Qualifying Group Programs: No more than ten (10) hours may be earned per reporting period from a combination of group programs not presented by a qualifying CPE program sponsor and at technical sessions at meetings of recognized national and state accounting organizations and their chapters or other subdivisions.
Technical Reviewer: The maximum credit for reviewing qualifying CPE programs is twenty (20) hours per reporting period. Credit for repeat reviews may only be claimed if the learning content was substantially changed requiring significant additional study or research.

What other Connecticut CPE policies apply?

Pre-Approval: Connecticut does not pre-approve/approve courses. The individual CPA is responsible for determining whether the CPE meets the guidelines set forth in the CT CPE regulations.
Carry: Twenty hours of credit in excess of the minimum hours required in a period may be transferred from one reporting period to the subsequent reporting period. Carry forward credits cannot be used to satisfy Accounting and Auditing ("A&A") requirements.
Exemption: Connecticut CPA license holders whose principal place of business is outside of Connecticut may show compliance by meeting the CPE requirements of their principal place of business during the last renewal. If a non-resident licensee's principal place of business has no CPE requirements for renewal, then the licensee shall comply with all CPE requirements for renewal in Connecticut.

Does Pacific CPE count toward Connecticut CPE?

Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. Connecticut accepts self-study for all 40 hours, so the whole requirement can be met with Pacific CPE courses.

A general ethics course satisfies Connecticut's 4-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.

See CPE for CPAs Browse the course library Credits never expire and apply to any course.

Sources

NASBA Registry: Connecticut CPE requirements · revised 1/7/2022
Connecticut State Board of Accountancy: CPE requirements · the board's own page
Connecticut State Board of Accountancy website

Every figure on this page was checked against the NASBA Registry summary for Connecticut (revised 1/7/2022) and the Connecticut State Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.

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