Chapter 389. Public Accountants  


Secs. 20-279and20-279a. Board of Accountancy. Definitions.
Sec. 20-279b. Definitions.
Sec. 20-280. Board of Accountancy. Members' terms. Meetings. Seal. Maintenance of registry. Printing of directory. Powers. Regulations.
Sec. 20-280a. Comptroller to perform fiscal duties of and provide clerical assistance to board.
Sec. 20-280b. Hearing. Order to discontinue violation. Civil penalty.
Sec. 20-280c. Investigation of complaints.
Sec. 20-280d. Investigation of applicant's qualifications. Administration of examinations. Rosters.
Sec. 20-280e. Connecticut Certified Public Accountant's Certificate: Issuance, qualifications, requirements, prohibitions.
Sec. 20-281. Permit to practice. Quality review.
Sec. 20-281a. Revocation or suspension of certificate, license, practice privilege or permit. Refusal to renew. Civil penalty. Probation. Reasons therefor.
Sec. 20-281b. Licenses and permits to practice public accountancy issued prior to October 1, 1992. Renewal requirements. Titles.
Sec. 20-281c. Certificate of certified public accountant. Good character, education, experience and examination requirements. Examination fee. Registration of certificate. Registration fee.
Sec. 20-281d. Issuance of initial license to persons and license renewal. Holders of certificates from other states. Continuing education requirements. Fees. Applicants' disclosure requirements.
Sec. 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.
Sec. 20-281f. Suspension or revocation of registration, certificate, license, practice privilege or permit. Refusal to renew. Reinstatement.
Sec. 20-281g. Prohibition against issuing report or offering or rendering attest or compilation services without valid license or permit. Exceptions. Use of titles restricted.
Sec. 20-281h. Violations. Fine or imprisonment.
Sec. 20-281i. Evidence of commission of single prohibited act sufficient to justify penalty, injunction, restraining order or conviction.
Sec. 20-281j. Confidentiality of client information.
Sec. 20-281k. Statements, records, schedules, working papers and memoranda incident to practice of public accountancy. Return of original records. Retention of certain workpaper.
Sec. 20-281l. Contingent fees and referrals.
Sec. 20-281m. Contingent fees.
Sec. 20-281n. Practice privilege: Qualifications; rendering of services in this state; conditions of privilege; disciplinary action; determining substantial equivalency.
Secs. 20-282to20-287. 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.