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Education Requirements for Licensure

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What classes do I need to take in order to be eligible to apply for a CPA certificate?

Connecticut Regulation 20-280-23 dictates the level of education required of those taking the CPA examination for the first time. Connecticut Regulation 20-280-22 dictates the level of education required to receive a CPA certificate.

Education Requirements to Sit for the CPA Exam

Those applying to take the CPA exam for the first time after May 26, 2007 must have completed a baccalaureate degree program at a college or university accredited by a CHEA Regional Accrediting Organization in order to be eligible to sit for the CPA exam. The applicant must have:

  • A baccalaureate degree
  • 46 semester hours in the study of accounting and related subjects, including, but not limited to:
    • 24 semester hours in accounting. The institution offering the course will designate these courses as accounting specific in there course offering, typically with the ACC or ACCT class designation.
    • At least one business law course
    • At least one economics course
    • At least one finance course

Education Requirements to Receive a CPA Certificate

Those who took the CPA exam for the first time after January 1, 2000 must have completed 150 semester hours of postsecondary education at a college or university accredited by a CHEA Regional Accrediting Organization in order to be eligible to receive a CPA certificate. These 150 semester hours must include:

  • A baccalaureate degree
  • 36 semester hours in accounting. The institution offering the course will designate these courses as accounting specific in there course offering, typically with the ACC or ACCT class designation.
  • 30 semester hours in economics or business courses other than accounting. Course descriptions are needed to determine whether the course is sufficiently related to economics or business. The following are examples of courses that may be considered business or economics courses:
    • Business Finance
    • Financial Management
    • Managerial Finance
    • Business Law
    • Commercial Law
    • Principles of Management
    • Organizational Behavior
    • Principles of Marketing
    • Marketing Strategies
    • Business Statistics

Note that advertising, retailing, and insurance courses are typically NOT accepted as business or economics courses.

  • 60 semester hours in general education. These may include any accounting, business, or economics classes that exceed the above requirements.

Questions concerning education requirements can be answered by the Connecticut State Board of Accountancy.





Content Last Modified on 9/11/2013 10:14:29 AM