Connecticut Administrative Code

Regulations of Connecticut State AgenciesSec. 20-280-10—20-280-11. (Repealed) Repealed April 5, 2010. AUTHORITY: Conn. Gen. Stat. § 20-280

Regulations of Connecticut State AgenciesSec. 20-280-12—20-280-13. (Repealed) Repealed April 27, 1983. AUTHORITY: Conn. Gen. Stat. § 20-280

Regulations of Connecticut State AgenciesSec. 20-280-13a. (Repealed) Repealed April 21, 1995. AUTHORITY: Conn. Gen. Stat. § 20-280 AUTHORITY: Conn. Gen. Stat. § 20-280

Regulations of Connecticut State AgenciesSec. 20-280-14. (Repealed) Repealed April 5, 2010. AUTHORITY: Conn. Gen. Stat. § 20-280 AUTHORITY: Conn. Gen. Stat. § 20-280

Regulations of Connecticut State AgenciesSec. 20-280-15. (Repealed) Repealed December 26, 1978. AUTHORITY: Conn. Gen. Stat. § 20-280 AUTHORITY: Conn. Gen. Stat. § 20-280

Regulations of Connecticut State AgenciesSec. 20-280-15a. Code of professional conduct(a) This code of professional conduct is promulgated under the authority granted by section 20-280(g)(4) of the Connecticut General Statutes, which delegates to the State Board of Accountancy of…

Regulations of Connecticut State AgenciesSec. 20-280-15b. Definitions Unless otherwise defined in section 20-279b of the Connecticut General Statutes, for the purposes of sections 20-280-15a to 20-280-16, inclusive, and sections 20-280-20 to 20-280-28, inclusive, of the Regulatio…

Regulations of Connecticut State AgenciesSec. 20-280-15c. Rules of conduct(a) Independence. A licensee shall be independent in the performance of professional services as required by standards promulgated by the AICPA. A licensee shall not express an opinion on financial statemen…

Regulations of Connecticut State AgenciesSec. 20-280-15d. Notification Requirements(a) Reporting violations. A licensee and an individual using practice privileges in this state shall notify the board within thirty days of any of the following: (1) Any deferred prosecution agreem…

Regulations of Connecticut State AgenciesSec. 20-280-16. Complaints, adjudication procedure(a) Purpose. This section shall govern the procedure of the board in all hearings conducted under the authority of section 20-280b of the Connecticut General Statutes involving a violation …

Regulations of Connecticut State AgenciesSec. 20-280-17—20-280-19. (Repealed) Repealed March 19, 1996. AUTHORITY: Conn. Gen. Stat. § 20-280

Regulations of Connecticut State AgenciesSec. 20-280-1—20-280-4. (Repealed) Repealed April 21, 1995. AUTHORITY: Conn. Gen. Stat. § 20-280

Regulations of Connecticut State AgenciesSec. 20-280-20. Use of title upon registration of a certificate(a) General rule. The holder of a certificate who does not also hold a license shall not use the title pertaining to such certification except as permitted by this section. (b)…

Regulations of Connecticut State AgenciesSec. 20-280-21. Requirements to obtain a certified public accountant certificateTo obtain a certified public accountant certificate an applicant shall fulfill the following requirements: (1) Application. File an application on a form presc…

Regulations of Connecticut State AgenciesSec. 20-280-22. Education requirements to obtain a certified public accountant certificateThe following educational requirements shall be met before an applicant is eligible to apply for a certified public accountant certificate pursuant t…

Regulations of Connecticut State AgenciesSec. 20-280-23. Examination(a) Educational qualifications to sit for the certified public accountant’s examination. An applicant shall be eligible to apply to sit for the examination for the first time on or after May 26, 2007 if he or she…

Regulations of Connecticut State AgenciesSec. 20-280-24. Experience(a) Amount of experience. An applicant for an initial certificate shall have the following experience: (1) Three years if the applicant first took the examination required by subsection (5) of section 20-281-21 of…

Regulations of Connecticut State AgenciesSec. 20-280-24a. Licensing an out-of-state individual(a) An individual with a principal place of business in another state may offer or render services in this state pursuant to section 20-281n of the Connecticut General Statutes. (b) The …

Regulations of Connecticut State AgenciesSec. 20-280-25. Renewal and reinstatement of license and continuing professional education requirement(a) A license issued under chapter 389 of the Connecticut General Statutes shall be valid for a period of one year from January 1 to Dece…

Regulations of Connecticut State AgenciesSec. 20-280-26. Delineation of qualifying continuing professional education programs(a) The overriding consideration in determining whether a specific program qualifies as acceptable continuing professional education is that it be a formal…

Regulations of Connecticut State AgenciesSec. 20-280-27. Control and reporting of continuing professional education credit(a) All holders of licenses issued under chapter 389 of the Connecticut General Statutes shall file with the department by December 31 of each year, a stateme…

Regulations of Connecticut State AgenciesSec. 20-280-28. Conversion of a public accountant license to a certified public accountant certificate and license (Repealed) Repealed February 11, 2019.(Adopted effective December 6, 2007; Repealed February 11, 2019) AUTHORITY: Conn. Gen.…

Regulations of Connecticut State AgenciesSec. 20-280-29. Personal Data (Repealed) Repealed February 11, 2019.(Effective October 19, 2015; Repealed February 11, 2019) AUTHORITY: Conn. Gen. Stat. § 20-280 AUTHORITY: Conn. Gen. Stat. § 20-280

Regulations of Connecticut State AgenciesSec. 20-280-5—20-280-9. (Repealed) Repealed April 5, 2010. AUTHORITY: Conn. Gen. Stat. § 20-280

Regulations of Connecticut State AgenciesSec. 20-281-1. DefinitionsTerms, as used in these regulations, mean:(1) \"Multi-Jurisdictional Permit Holder,\" means a firm holding a permit to practice public accountancy in Connecticut and holding a similar permit or authority to practi…

Regulations of Connecticut State AgenciesSec. 20-281-10. Procedure in case of a modified report(a) If the report issued as a result of a quality review is \"unqualified,\" the Board shall take no further action, provided that the quality review was conducted in accordance with th…

Regulations of Connecticut State AgenciesSec. 20-281-11. Review of multi-jurisdictional permit holder(a) With respect to a multi-jurisdictional permit holder, the Board may accept a quality review based solely upon work conducted outside of this state as satisfying the requiremen…

Regulations of Connecticut State AgenciesSec. 20-281-12. Waiver(a) The Board, in its discretion, may grant a permit holder a waiver of the requirement of undergoing a quality review for any one of the following reasons: (1) (A) The permit holder does not engage in financial repor…

Regulations of Connecticut State AgenciesSec. 20-281-2. Requirement for quality review—areas to be reviewed(a) Every permit holder, as a condition of renewal of its permit pursuant to C.G.S. § 20-281, must undergo a quality review in accordance with these Regulations to determine…

Regulations of Connecticut State AgenciesSec. 20-281-3. Scheduling of quality reviewThe first year of review begins on January 1, 1991. By December 1, 1990, the Board shall divide all permit holders into three groups and schedule one group to undergo quality review during 1991, a…

Regulations of Connecticut State AgenciesSec. 20-281-4. Rescheduling year of reviewBy February 1st of its year of review, or at such later time as the Board, in its discretion, for good cause shown may allow, a permit holder may submit to the Board a request to reschedule its yea…

Regulations of Connecticut State AgenciesSec. 20-281-5. New permit holdersA new permit holder, as a condition of renewal of its permit, must undergo a quality review during the first calendar year after it has been engaged in the practice of public accountancy for one full calend…

Regulations of Connecticut State AgenciesSec. 20-281-6. Selection of quality reviewerA permit holder scheduled for quality review shall engage, subject to approval of the Board, a reviewer to conduct the quality review. A permit holder subject to review shall submit to the Board,…

Regulations of Connecticut State AgenciesSec. 20-281-7. Qualifications of quality reviewerQuality reviewers must have the following minimum qualifications:(1) knowledge of and experience with the type of engagements to be reviewed, including experience in supervision of the prepa…

Regulations of Connecticut State AgenciesSec. 20-281-8. Conduct of reviewQuality review shall be conducted as follows:(1) In the case of a permit holder which performed one or more audits during the year under review, quality review shall include a study and evaluation of audit, …

Regulations of Connecticut State AgenciesSec. 20-281-9. Results of review(a) In the case of a permit holder which performed one or more audit engagements during the year under review, upon completion of the review, the reviewer shall issue a report which, at a minimum, shall cons…

Regulations of Connecticut State AgenciesSec. 20-289-10. (Repealed) Repealed December 29, 1981. AUTHORITY: Conn. Gen. Stat. § 20-289 AUTHORITY: Conn. Gen. Stat. § 20-289

Regulations of Connecticut State AgenciesSec. 20-289-10a. Code of ethics (a) Competence (1) In practicing architecture, an architect shall act with reasonable care and competence, and shall apply the technical knowledge and skill which is ordinarily applied by architects of good …

Regulations of Connecticut State AgenciesSec. 20-289-11—20-289-12. (Repealed) Repealed April 22, 1988. AUTHORITY: Conn. Gen. Stat. § 20-289

Regulations of Connecticut State AgenciesSec. 20-289-12a. Adjudication proceduresThis board shall be governed by the adjudication procedures as set forth in Section 4-182 of the Connecticut General Statutes. (Effective April 22, 1988; Amended January 3, 2018; Transferred from § 2…

Regulations of Connecticut State AgenciesSec. 20-289-13. (Repealed) Repealed September 2, 1977. AUTHORITY: Conn. Gen. Stat. § 20-289 AUTHORITY: Conn. Gen. Stat. § 20-289

Regulations of Connecticut State AgenciesSec. 20-289-13a. Emeritus status(a) An architect whose license is in good standing may apply for architect emeritus status if he or she is retired from the active practice of architecture. For the purposes of this section, “retired” means …

Regulations of Connecticut State AgenciesSec. 20-289-14. Adjudication procedures Transferred to Sec 20-289-12a, January 3, 2018 (Effective April 22, 1988; Amended January 3, 2018; Transferred to § 20-289-12a, January 3, 2018) AUTHORITY: Conn. Gen. Stat. § 20-289 AUTHORITY: Conn. …

Regulations of Connecticut State AgenciesSec. 20-289-1a. DefinitionsUnless otherwise expressly stated, the following terms have, for the purposes of sections 20-289-1a to 20-289-13a, inclusive, of the Regulations of Connecticut State Agencies, the meanings indicated in this secti…

Regulations of Connecticut State AgenciesSec. 20-289-1—20-289-6. (Repealed) Repealed April 22, 1988. AUTHORITY: Conn. Gen. Stat. § 20-289

Regulations of Connecticut State AgenciesSec. 20-289-2a. Board procedures(a) Board Meetings. In addition to the four regular meetings prescribed by law, the board shall hold additional meetings at the call of its Chairman who shall give due notice of the time and place. Three (3)…

Regulations of Connecticut State AgenciesSec. 20-289-3a. Application procedures(a) Filing. Application for licensure shall be made on forms prescribed by the commissioner and shall be filled in completely and accompanied by the proper fee. (b) Eligibility.(1) To be eligible for a…