Connecticut CPA CPE Requirements: How Many Hours, By When
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- 4 ethics hours, required once every 3 years (counts toward the total above, not an add-on).
New licensees are exempt from CPE for their first July-June cycle. Confirm with the Board which applies to you.
Connecticut's base CPE requirement runs on an ANNUAL cycle rather than the biennial pattern common elsewhere: 40 hours of CPE must be completed each year during the July 1-June 30 period immediately preceding the December 31 reporting/renewal deadline. The ethics requirement, however, does not repeat every year -- 4 hours of ethics (covering the State/National Code of Conduct, Professional Conduct, and licensing regulations) are required only once every 3 consecutive annual CPE cycles, and those hours count toward, not in addition to, that year's 40-hour total. This is an inverted version of the classic 'annual vs. per-cycle' ethics trap (cf. Virginia, where ethics is annual within a multi-year total) -- here the base requirement is annual but ethics is multi-year. CPAs performing attest or compilation services must earn 8 of the annual 40 hours in financial statement preparation/reporting. New licensees are exempt from CPE for their first July-June cycle.
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