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2023 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. 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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