Connecticut General Statutes
Chapter 389 - Public Accountants
Section 20-280e. - Connecticut Certified Public Accountant's Certificate: Issuance, qualifications, requirements, prohibitions.

(a) 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.

(b) (1) Any individual who has been convicted of any criminal offense may request, at any time, that the board determine whether such individual's criminal conviction disqualifies the individual from obtaining a certificate or license issued or conferred by the board pursuant to this chapter based on (A) the nature of the conviction and its relationship to the individual's ability to safely or competently perform the duties or responsibilities associated with such license, (B) information pertaining to the degree of rehabilitation of the individual, and (C) the time elapsed since the conviction or release of the individual.
(2) An individual making such request shall include (A) details of the individual's criminal conviction, and (B) any payment required by the board. The board may charge a fee of not more than fifteen dollars for each request made under this subsection. The board may waive such fee.
(3) Not later than thirty days after receiving a request under this subsection, the board shall inform the individual making such request whether, based on the criminal record information submitted, such individual is disqualified from receiving or holding a license issued pursuant to this chapter.
(4) The board is not bound by a determination made under this section, if, upon further investigation, the board determines that the individual's criminal conviction differs from the information presented in the determination request.
(P.A. 06-31, S. 1; P.A. 08-52, S. 8; P.A. 22-88, S. 17.)
History: P.A. 08-52 replaced former provisions with requirements for issuance of a Connecticut Certified Public Account's Certificate, effective May 12, 2008; P.A. 22-88 designated existing provision as Subsec. (a) and added Subsec. (b) re provisions for individuals convicted of a criminal offense to request commissioner determination whether such conviction disqualifies them from receiving a license.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 20 - Professional and Occupational Licensing, Certification, Title Protection and Registration. Examining Boards

Chapter 389 - Public Accountants

Section 20-279 and 20-279a. - Board of Accountancy. Definitions.

Section 20-279b. - Definitions.

Section 20-280. - Board of Accountancy. Members' terms. Meetings. Seal. Maintenance of registry. Printing of directory. Powers. Regulations.

Section 20-280a. - Comptroller to perform fiscal duties of and provide clerical assistance to board.

Section 20-280b. - Hearing. Order to discontinue violation. Civil penalty.

Section 20-280c. - Investigation of complaints.

Section 20-280d. - Investigation of applicant's qualifications. Administration of examinations. Rosters.

Section 20-280e. - Connecticut Certified Public Accountant's Certificate: Issuance, qualifications, requirements, prohibitions.

Section 20-281. - Permit to practice. Quality review.

Section 20-281a. - Revocation, suspension or denial of certificate, license, practice privilege or permit. Refusal to renew. Civil penalty. Probation. Reasons therefor.

Section 20-281b. - Licenses and permits to practice public accountancy issued prior to October 1, 1992. Renewal requirements. Titles.

Section 20-281c. - Certificate of certified public accountant. Good character, education, experience and examination requirements. Examination fee. Registration of certificate. Registration fee.

Section 20-281d. - Issuance of initial license to persons and license renewal. Holders of certificates from other states. Continuing education requirements. Fees. Applicants' disclosure requirements. Online renewal.

Section 20-281e. - Granting of initial permit to practice public accountancy to firms. Permit renewal. Annual fee. Disclosure requirements. Exemptions to permit requirement for out-of-state firms.

Section 20-281f. - Suspension or revocation of registration, certificate, license, practice privilege or permit. Refusal to renew. Reinstatement.

Section 20-281g. - Prohibition against issuing report or offering or rendering attest or compilation services without valid license or permit. Exceptions. Use of titles restricted.

Section 20-281h. - Violations. Fine or imprisonment.

Section 20-281i. - Evidence of commission of single prohibited act sufficient to justify penalty, injunction, restraining order or conviction.

Section 20-281j. - Confidentiality of client information.

Section 20-281k. - Statements, records, schedules, working papers and memoranda incident to practice of public accountancy. Return of original records. Retention of certain workpaper.

Section 20-281l. - Certain recommendations and referrals for commission prohibited. Disclosure of commission.

Section 20-281m. - Contingent fees.

Section 20-281n. - Practice privilege: Qualifications; rendering of services in this state; conditions of privilege; disciplinary action; determining substantial equivalency.

Section 20-282 to 20-287. - Certified public accountants; examination and fees; reciprocity. Limited permits; regulations. Authority for veterans to practice as public accountants; qualifications; time limit for issuance. Licenses, renewal; fee. Prac...