Individual practice privilege requirements:

1. I hold a current license in good standing to practice as a CPA in a state other than Connecticut

2. My principal place of business is in a state other than Connecticut.

3. The National Association of State Boards of Accountancy’s (NASBA) National Qualification Appraisal Service has verified that the state where I am licensed has education, examination, and experience requirements for certification or licensure that are comparable to or exceed the requirements for licensure as a certified public accountant of the American Institute of Certified Public Accountants (AICPA)/National Association of State Boards of Accountancy Uniform Accountancy Act.
OR
4. I have obtained from NASBA’s National Appraisal Service verification that my education, examination, and experience qualifications are comparable or exceed the requirements for licensure as a certified public accountant of the American Institute of Certified Public Accountants (AICPA)/National Association of State Boards of Accountancy Uniform Accountancy Act.

If you meet all of the requirements in the above Individual Requirements Checklist you may practice public accountancy in Connecticut without notifying the Board, but you must also be aware of the following conditions of your privilege to practice in Connecticut:

Individual Practice Privileges Requiring a Firm Permit:

If you perform any of the following activities for an entity with its principal office in Connecticut, you must practice through a firm that has been issued a license by the Board. That means, if you answer "Yes" to any activity listed in the checklist below, you must practice through a firm that has been issued a license by the Board.)

1. Do you perform for an entity with its principal office in Connecticut a financial statement or audit or other engagement in accordance with the Statements on Auditing Standards?
2. Do you perform for an entity with its principal office in Connecticut an examination of prospective financial information in accordance with the Statements on Standards of Attestation Engagements?
3. Do you perform for an entity with its principal office in Connecticut an engagement in accordance with auditing standards of the Public Company Accounting Oversight Board (PCAOB) or its successor?

If you qualify for the out-of-state practice privilege in Connecticut you must be aware of the following conditions governing your privilege to practice in Connecticut.

Your practice privilege:

1. is subject to the personal and subject matter jurisdiction and disciplinary authority of the Board;
2. must be utilized in full compliance with the Accountancy Act and the Rules of the Board;
3. results in the appointment of the state that issued your license as the agent on whom process may be served in any action or proceeding by the Board against you;
4. ends if your certificate or registration is no longer valid requiring you to immediately cease offering services or rendering professional services in Connecticut.