How CPA License Renewal Works in Connecticut: Two Clocks That Don't Line Up

Connecticut is one of the few states where your license renewal and your CPE reporting period don't share a start or end month at all — they're two genuinely separate clocks. Here's exactly how each one works, sourced to Connecticut's own regulations.

Individual license: calendar year, January 1 through December 31

Connecticut CPA licenses run on the calendar year. Regulations of Connecticut State Agencies (RCSA) § 20-280-25(a) states a license "shall be valid for a period of one year from January 1 to December 31," renewed annually with the fee due by December 31. The Department of Consumer Protection's own renewal page corroborates this in practice, and renewal notices go out by email between October and December 31. Confirm your own next Connecticut CPA renewal deadline here.

CPE: a completely different fiscal year — July 1 through June 30

Here's the part that catches people: CPE is tracked on a fiscal year, July 1 through June 30 — not the calendar year your license itself runs on. The requirement is 40 hours minimum per fiscal year (up to 60 hours are reportable), and you can carry over up to 20 hours, but only from the immediately preceding fiscal year, and audit/attest hours aren't carryover-eligible. All of it gets reported to the Board by December 31 as part of your renewal — so the reporting deadline lines up with your license, even though the hours themselves are earned on a completely different 12-month clock. Losing track of where the fiscal year starts is the easiest way to misjudge how much time you actually have left to earn hours.

Firm permits: a real gap in the codified record, not a guess we're willing to make

The CPA Firm Permit renewal is bundled onto the same page and same Oct-Dec 31 notice window as the individual license, which states December 31 renewal — but that sentence names only "license and/or registration," not "Firm Permit" specifically. We checked the controlling statute (Conn. Gen. Stat. § 20-281e), which delegates the firm-permit renewal date to board regulation rather than fixing it directly, and the only regulation adopted under that section (RCSA §§ 20-281-1 through -12) governs peer-review timing, not the expiration date. The clearest concrete evidence we found — DCP's own CPA Firm Permit Renewal Form stating a December 31 expiration — is an administrative form, not a codified source, and the specific form we checked had an internal date inconsistency. That doesn't clear our bar for a confirmed date. If you hold a firm permit, confirm your exact renewal date directly with the CT Dept. of Consumer Protection rather than assuming it matches the individual-license date.

Bottom line: if you're a Connecticut CPA, track two separate clocks — your license's calendar-year cycle (Jan 1-Dec 31), and your CPE's fiscal-year cycle (Jul 1-Jun 30) that doesn't share a start month with it. If you also hold a firm permit, confirm its exact date directly with DCP rather than assuming it mirrors your individual license. Set a reminder for your Connecticut deadline here so neither clock catches you off guard.