Chapter 389. Public Accountants
Section
20-279 and 20-279aBoard of Accountancy. Definitions.20-279bDefinitions.20-280Board of Accountancy. Members' terms. Meetings. Seal. Maintenance of registry. Printing of directory. Powers. Regulations.20-280aComptroller to perform fiscal duties of and provide clerical assistance to board.20-280bHearing. Order to discontinue violation. Civil penalty.20-280cInvestigation of complaints.20-280dInvestigation of applicant's qualifications. Administration of examinations. Rosters.20-280eConnecticut Certified Public Accountant's Certificate: Issuance, qualifications, requirements, prohibitions.20-281Permit to practice. Quality review.20-281aRevocation, suspension or denial of certificate, license, practice privilege or permit. Refusal to renew. Civil penalty. Probation. Reasons therefor.20-281bLicenses and permits to practice public accountancy issued prior to October 1, 1992. Renewal requirements. Titles.20-281cCertificate of certified public accountant. Good character, education, experience and examination requirements. Examination fee. Registration of certificate. Registration fee.20-281dIssuance of initial license to persons and license renewal. Holders of certificates from other states. Continuing education requirements. Fees. Applicants' disclosure requirements. Online renewal.20-281eGranting of initial permit to practice public accountancy to firms. Permit renewal. Annual fee. Disclosure requirements. Exemptions to permit requirement for out-of-state firms.20-281fSuspension or revocation of registration, certificate, license, practice privilege or permit. Refusal to renew. Reinstatement.20-281gProhibition against issuing report or offering or rendering attest or compilation services without valid license or permit. Exceptions. Use of titles restricted.20-281hViolations. Fine or imprisonment.20-281iEvidence of commission of single prohibited act sufficient to justify penalty, injunction, restraining order or conviction.20-281jConfidentiality of client information.20-281kStatements, records, schedules, working papers and memoranda incident to practice of public accountancy. Return of original records. Retention of certain workpaper.20-281lCertain recommendations and referrals for commission prohibited. Disclosure of commission.20-281mContingent fees.20-281nPractice privilege: Qualifications; rendering of services in this state; conditions of privilege; disciplinary action; determining substantial equivalency.20-282 to 20-287Certified 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.