80 chapters · 1,170 sections in this title.
Conn. Gen. Stat. §§ 20-279 and 20-279a Board of Accountancy. Definitions.
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Secs. 20-279 and 20-279a. Board of Accountancy. Definitions. Sections 20-279 and 20-279a are repealed. (1949 Rev., S. 4609; 1955, S. 2292d; P.A. 77-614, S. 209, 610; Nov. Sp. Sess. P.A. 81-11, S. 7, 19; P.A. 82-419, S. 4, 47; P.A. 83-487, S. 9, 33; P.A. 85-504, S. 1, 2, 15; P.A. …
Conn. Gen. Stat. § 20-279b Definitions.
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Sec. 20-279b. Definitions. As used in this section and sections 20-280 to 20-281n, inclusive: (1) “Board” means the State Board of Accountancy established by section 20-280; (2) “Certificate” means a “certified public accountant” certificate issued either prior to October 1, 1992…
Conn. Gen. Stat. § 20-280 Board of Accountancy. Members' terms. Meetings. Seal. Maintenance of registry. Printing of directory. Powers. Regulations.
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Sec. 20-280. Board of Accountancy. Members' terms. Meetings. Seal. Maintenance of registry. Printing of directory. Powers. Regulations. (a) There shall be a State Board of Accountancy which shall consist of nine members, to be appointed by the Governor, all of whom shall be resid…
Conn. Gen. Stat. § 20-280a Comptroller to perform fiscal duties of and provide clerical assistance to board.
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Sec. 20-280a. Comptroller to perform fiscal duties of and provide clerical assistance to board. Section 20-280a is repealed. (1959, P.A. 89, S. 1; P.A. 77-614, S. 609, 610.)
Conn. Gen. Stat. § 20-280b Hearing. Order to discontinue violation. Civil penalty.
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Sec. 20-280b. Hearing. Order to discontinue violation. Civil penalty. (a) The board may conduct hearings on any matter within its statutory jurisdiction. Such hearings shall be conducted in accordance with chapter 54 and the regulations established pursuant to subsection (g) of s…
Conn. Gen. Stat. § 20-280c Investigation of complaints.
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Sec. 20-280c. Investigation of complaints. (a) The board shall conduct any necessary review, inspection or investigation regarding possible violations of statutes or regulations, disciplinary matters, and the establishment of regulatory policy. (b) The board shall conduct any nec…
Conn. Gen. Stat. § 20-280d Investigation of applicant's qualifications. Administration of examinations. Rosters.
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Sec. 20-280d. Investigation of applicant's qualifications. Administration of examinations. Rosters. Section 20-280d is repealed. (P.A. 85-504, S. 6, 15; P.A. 92-212, S. 21.)
Conn. Gen. Stat. § 20-280e Connecticut Certified Public Accountant's Certificate: Issuance, qualifications, requirements, prohibitions.
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Sec. 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 “ce…
Conn. Gen. Stat. § 20-281 Permit to practice. Quality review.
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Sec. 20-281. Permit to practice. Quality review. (a) No firm shall practice public accountancy in this state unless such firm: (1) Has obtained a permit to practice, or (2) is exempt from the permit requirement contained in section 20-281e. (b) The State Board of Accountancy shal…
Conn. Gen. Stat. § 20-281a Revocation, suspension or denial of certificate, license, practice privilege or permit. Refusal to renew. Civil penalty. Probation. Reasons therefor.
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Sec. 20-281a. Revocation, suspension or denial of certificate, license, practice privilege or permit. Refusal to renew. Civil penalty. Probation. Reasons therefor. (a) After notice and hearing pursuant to section 20-280c, the board may revoke any certificate, license or permit is…
Conn. Gen. Stat. § 20-281b Licenses and permits to practice public accountancy issued prior to October 1, 1992. Renewal requirements. Titles.
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Sec. 20-281b. Licenses and permits to practice public accountancy issued prior to October 1, 1992. Renewal requirements. Titles. Persons and firms who, prior to October 1, 1992, were authorized to practice as public accountants and hold licenses and permits to practice public acc…
Conn. Gen. Stat. § 20-281c Certificate of certified public accountant. Good character, education, experience and examination requirements. Examination fee. Registration of certificate. Registration fee.
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Sec. 20-281c. Certificate of certified public accountant. Good character, education, experience and examination requirements. Examination fee. Registration of certificate. Registration fee. (a) The board shall grant the certificate of “certified public accountant” to any person w…
Conn. Gen. Stat. § 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.
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Sec. 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. (a) The board shall issue or renew licenses to persons who make appli…
Conn. Gen. Stat. § 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.
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Sec. 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. (a) The board shall grant or renew permits to practice public accountancy to firms that …
Conn. Gen. Stat. § 20-281f Suspension or revocation of registration, certificate, license, practice privilege or permit. Refusal to renew. Reinstatement.
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Sec. 20-281f. Suspension or revocation of registration, certificate, license, practice privilege or permit. Refusal to renew. Reinstatement. (a) In any case where the board has suspended or revoked a registration, certificate, license, practice privilege or a permit or refused to…
Conn. Gen. Stat. § 20-281g Prohibition against issuing report or offering or rendering attest or compilation services without valid license or permit. Exceptions. Use of titles restricted.
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Sec. 20-281g. Prohibition against issuing report or offering or rendering attest or compilation services without valid license or permit. Exceptions. Use of titles restricted. (a) A person or a firm which does not hold a valid license and permit issued under section 20-281b or 20…
Conn. Gen. Stat. § 20-281h Violations. Fine or imprisonment.
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Sec. 20-281h. Violations. Fine or imprisonment. (a) Whenever, by reason of an investigation under section 20-280c or otherwise, the board has reason to believe that a person or firm has knowingly engaged in acts or practices that constitute a violation of section 20-281g, the boa…
Conn. Gen. Stat. § 20-281i Evidence of commission of single prohibited act sufficient to justify penalty, injunction, restraining order or conviction.
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Sec. 20-281i. Evidence of commission of single prohibited act sufficient to justify penalty, injunction, restraining order or conviction. In any action brought under section 20-280b, 20-280c, 20-281a, 20-281g or 20-281h, evidence of the commission of a single act prohibited by se…
Conn. Gen. Stat. § 20-281j Confidentiality of client information.
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Sec. 20-281j. Confidentiality of client information. Except by permission of the client engaging a licensee under sections 20-279b to 20-281m, inclusive, or the heirs, successors or personal representatives of such client, a licensee or any partner, officer, shareholder or employ…
Conn. Gen. Stat. § 20-281k Statements, records, schedules, working papers and memoranda incident to practice of public accountancy. Return of original records. Retention of certain workpaper.
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Sec. 20-281k. Statements, records, schedules, working papers and memoranda incident to practice of public accountancy. Return of original records. Retention of certain workpaper. (a) All statements, records, schedules, working papers and memoranda made by a licensee or partner, s…
Conn. Gen. Stat. § 20-281l Certain recommendations and referrals for commission prohibited. Disclosure of commission.
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Sec. 20-281l. Certain recommendations and referrals for commission prohibited. Disclosure of commission. (a) A licensee shall not recommend or refer any product or service to a client for a commission and shall not accept a commission from a client during the period that the lice…
Conn. Gen. Stat. § 20-281m Contingent fees.
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Sec. 20-281m. Contingent fees. (a) A licensee shall not, during any period in which the licensee is engaged to perform any of the services listed in this subsection or during any period covered by any historical financial services involved in any of such services: (1) Perform for…
Conn. Gen. Stat. § 20-281n Practice privilege: Qualifications; rendering of services in this state; conditions of privilege; disciplinary action; determining substantial equivalency.
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Sec. 20-281n. Practice privilege: Qualifications; rendering of services in this state; conditions of privilege; disciplinary action; determining substantial equivalency. (a) Any individual whose principal place of business is not in this state shall be presumed to have qualificat…
Conn. Gen. Stat. §§ 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. Practice of accountancy by professional corporations. Use of titles restricted. Regulations re revocation or suspension of certificate, authority, license or permit; reissuance; appeal. Excepted persons.
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Secs. 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. Practice of accountancy by professiona…