R.C.S.A. § 20-280-28
Conversion of a public accountant license to a certified public accountant certificate and license (Repealed)
Cite as Conn. Agencies Regs. § 20-280-28
and license
(a) The Board shall issue a certified public accountant certificate and license to an
individual licensed by the Board as a public accountant who meets all of the following
requirements:
(1) The public accountant files an application with the Board for the conversion of the
public accountant license to a certified public accountant certificate and license;
(2) At the time of application for conversion to a certified public accountant certificate
and license, the public accountant holds a valid public accountant license issued
by the Board;
(3) At the time of application for conversion of a public accountant license to a certified
public accountant certificate and license, any public accounting firm that employs
the public accountant or in which the public accountant has an interest holds a firm
permit, issued by the Board, and meets the quality review requirements of section
20-281 of the Connecticut General Statutes and section 20-281 of the Regulations of
Connecticut State Agencies; and
(4) The public accountant has completed all continuing education hours required pursuant
to section 20-281d of the Connecticut General Statutes and sections 20-280-26 through
20-280-27 of the Regulations of Connecticut State Agencies.
(b) Upon Board approval of the application for conversion from a public accountant license
to a certified public accountant certificate and license and receipt of notification
of such approval, the licensee shall not use the title or designation "public accountant"
or the abbreviation "PA" or any other title, designation, word, letters, abbreviation,
sign, card, or device tending to indicate that such a person is a public accountant,
and shall only 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,
in accordance with section 20-281g of the Connecticut General Statutes and section
20-280-20 of the Regulations of Connecticut State Agencies.
(c) The application fee for conversion of a public accountant license to a certified public
accountant certificate and license under this section shall be the same as the fee
charged by the Board for the issuance of an initial certified public accountant certificate
without additional charge for the certified public accountant license.