Sec.20-280-15d. Notification Requirements

(a) Reporting violations. A licensee and an individual using practice privileges in this state shall notify the board within thirty days of any of the following:

(1) Any deferred prosecution agreement involving an admission of wrongdoing, or any criminal conviction, including conviction following a guilty plea or plea of nolo contendere, for any felony or any crime, an essential element of which is fraud, dishonesty, deceit, or any other crime which evidences an unfitness of the licensee or individual to practice public accountancy in a competent manner and consistent with public protection;

(2) Active or stayed revocation or suspension of any occupational license, privilege or other authority to practice any licensed occupation by or before any state, federal, foreign or other licensing or regulatory authority; or

(3) Any act which would be grounds for revocation or suspension of a license if committed by a licensee of the board.

(b) Change of address or other information. Any licensee, individual or firm shall notify the board in writing within thirty days of any change of address, email address, or change of employment or any other information provided on the last renewal application. A firm shall notify the board of any of the following events concerning the practice of public accountancy within this state within the thirty-day period:

(1) Formation of a new firm;

(2) Addition of a partner, member, manager or shareholder;

(3) Retirement, withdrawal or death of a partner, member, manager or shareholder;

(4) Any change in the name of the firm;

(5) Termination of the firm;

(6) Change in the management of any branch office in this state;

(7) Establishment of a new branch office or the closing or change of address of a branch office in this state;

(8) Issuance of the firm’s first issued financial statements and accountant’s reports;

(9) The occurrence of any event or events which would cause such firm not to be in conformity with the provisions of the Connecticut General Statutes or Regulations of Connecticut State Agencies; or

(10) Any change in the legal form of a firm.

(c) New legal form of firm. Any firm that changes its legal form shall notify the board of such change within 30 days and in such format as the board requires. If there is any change in any person with an ownership interest or any change in the percentage of ownership among the owners, the firm shall apply for an initial permit in accordance with the Connecticut General Statutes and Regulations of Connecticut State Agencies.

(d) Internet practice. A CPA firm offering or rendering professional services via a website shall provide in the website’s homepage, a name, an address, and principal state of licensure as a means for regulators and the public to contact a responsible licensee in charge at the firm regarding complaints, questions, or regulatory compliance.

(Effective February 11, 2019; Amended June 30, 2021)