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Public Accountants
Law
Connecticut General Statutes
Professional and Occupational Licensing, Certification, Title Protection and Registration. Examining Boards
Public Accountants
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Sections
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 or suspension 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.
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
Contingent fees and referrals.
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.
Sections
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.