Out of State Firms without an Office in the State of Connecticut may do the following without a Connecticut CPA Firm Permit to Practice.

Perform any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS) for a client having its home office in Connecticut and may use the title "CPA" or "CPA firm" if such firm has met Connecticut’s Quality or Peer Review requirements and such firm performs such services through an individual who has practice privileges.

Perform other professional services while using the title "CPA" or "CPA firm" in Connecticut if such firm performs such services through an individual who has practice privileges and such firm can lawfully do so in the State where said individuals with practice privileges have their principal place of business.

Under what circumstances must a CPA Firm Receive a CT Firm Permit to Practice?

(1) Any firm with an office in this state performing attest services or any firm that does not have an office in this state but performs attest services for a client who has its home office in Connecticut.

Attest services are defined as:

"Attest" means the provision of any of the following financial statement services:

(A) Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS)

(B) Any review of a financial statement to be performed in accordance with the statements on Standards for Accounting and Review Services (SSARS)

(C) Any examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE)

(D) Any engagement to be performed in accordance with the Auditing Standards of the PCAOB

(2) Any firm with an office in this state that uses the title "CPA" or "CPA firm"