Substitute Senate Bill No. 426
          Substitute Senate Bill No. 426

              PUBLIC ACT NO. 92-212

AN ACT ADOPTING THE UNIFORM STATE ACCOUNTANCY ACT.


    Section  1.  (NEW)  As  used in chapter 389 of
the general statutes, as amended by this  act  and
sections  3  to  5,  inclusive, 7, 8 and 11 to 18,
inclusive, of this act:
    (1)   "Board"   means   the   state  board  of
accountancy established by section 2 of this act;
    (2)  "Certificate"  means  a "certified public
accountant" certificate issued either prior to the
effective  date of this act or pursuant to section
3 of this act or a "certified  public  accountant"
certificate  issued  after examination pursuant to
the laws of any other state;
    (3)  "Firm"  means any person, proprietorship,
partnership, corporation or  association  and  any
other   legal   entity   which   practices  public
accountancy;
    (4)   "License"  means  a  public  accountancy
license issued pursuant to section 4 or 7 of  this
act;
    (5)   "Licensee"   means   the   holder  of  a
certificate issued pursuant to section 3  of  this
act,  the  holder  of a license issued pursuant to
section 4 or 7 of this act or a holder of a permit
to  practice public accountancy issued pursuant to
sections 5 and 7 of this act;
    (6)   "Permit"  means  a  permit  to  practice
public accountancy issued to a  firm  pursuant  to
section 5 of this act;
    (7)   "Practicing  public  accountancy"  means
performing for the public or offering  to  perform
for  the  public  for  a  fee  by a person or firm
holding himself or itself out to the public  as  a
licensee  one  or more kinds of services involving
the  use  of  accounting   or   auditing   skills,
including,  but  not  limited  to, the issuance of
reports on financial statements, or of one or more
kinds  of  management advisory, financial advisory
or consulting services, or the preparation of  tax
returns   or  the  furnishing  of  advice  on  tax
matters;
    (8)   "Quality   review"   means   any  study,
appraisal or review of one or more aspects of  the
professional work of a firm which practices public
accountancy by a person or persons  who  holds  or
hold  licenses under section 4 or 7 of this act or
their equivalent under the laws of any other state
and  who  are  not  affiliated with the firm being
reviewed;
    (9)  "Registration" means the process by which
the holder  of  a  certificate  may  register  his
certificate  annually  and  pay  a  fee  of twenty
dollars in lieu of an annual renewal of a  license
and  be entitled to use the abbreviation "CPA" and
the  title  "certified  public  accountant"  under
conditions  and  in  the  manner prescribed by the
board by regulation;
    (10)  "Profession"  means  the  profession  of
public accountancy;
    (11)  "Report"  means any writing which refers
to a financial  statement  and  (A)  expresses  or
implies  assurance  as  to the reliability of said
financial statement,  and  includes,  but  is  not
limited  to,  any  writing disclaiming an opinion,
when such writing contains language conventionally
understood  in  the profession to express or imply
assurance as to the reliability of such  financial
statement,  and  (B) expresses or implies that the
person or firm issuing such  writing  has  special
competence   in   accounting  or  auditing,  which
expression or implication arises from, among other
things,  the  use  of  written  language  which is
conventionally understood  in  the  profession  to
express  or  imply assurance as to the reliability
of financial statements.
    Sec.   2.   Section   20-280  of  the  general
statutes  is  repealed  and   the   following   is
substituted in lieu thereof:
    [(a)  Said  board  may adopt a seal. The board
shall meet at least once  in  each  quarter  of  a
calendar  year.  Four  members  shall constitute a
quorum  for  the  transaction  of  business,   and
special  meetings shall be called upon the request
of any four  members  or  upon  the  call  of  the
president.  Any  member  who fails to attend three
consecutive meetings or who fails to attend  fifty
per  cent of all meetings during any calendar year
shall be deemed  to  have  resigned  from  office.
Members of the board shall not serve for more than
two consecutive full terms which  commence  on  or
after  July  1,  1982.  All  fees and other moneys
collected  by  the   board   shall   be   promptly
transmitted  by  the treasurer of the board to the
state treasurer for deposit in the general fund.
    (b)  The board may make reasonable regulations
concerning  professional  conduct  appropriate  to
establish  and  to  maintain  a  high  standard of
integrity and of  dignity  in  the  profession  of
public  accountancy.  The board shall have printed
annually,  a  register  which  shall  contain  the
names,  arranged  alphabetically, of all certified
public  accountants  and  of   all   practitioners
holding  registration cards or licenses under this
chapter.
    (c)   The   board   shall   adopt   reasonable
regulations, in accordance with the provisions  of
chapter 54, requiring continuing education for all
persons holding or applying for a license pursuant
to  section  20-284  and  establishing  experience
requirements as a  condition  for  issuance  of  a
certificate   pursuant   to  sections  20-282  and
20-284.
    (d)  Effective  with  the  registration period
commencing January 1, 1981, as a condition for (1)
issuance  or  renewal  of  a  license  pursuant to
section 20-284,  (2)  issuance  of  a  certificate
under   subsection  (c)  of  section  20-282,  (3)
granting an authority  to  practice  as  a  public
accountant under subsection (d) of section 20-282,
and (4) issuance of a limited permit under section
20-282a,  the  applicant  shall  show  evidence of
having fulfilled the  requirements  of  continuing
education  as  set forth in subsection (e) of this
section.
    (e)   Such  regulations  requiring  continuing
education shall include, but not  be  limited  to,
all  of  the  following: (1) A definition of basic
requirements  for  continuing  education;  (2)   a
delineation  of  qualifying programs; (3) a system
of control and reporting. In exercising its  power
under  this  subsection, the board shall establish
standards which will assure reasonable sufficiency
of  current  knowledge  as  a  basis  for  a  high
standard   of   practice   by   certified   public
accountants  and public accountants. The standards
shall be established in a manner to assure that  a
variety  of  alternatives are available to holders
of  a  license  to  comply  with  the   continuing
education  requirements  and  taking cognizance of
specialized areas of practice.
    (f)  The  board  shall  make  exceptions  from
continuing education requirements for  reasons  of
health  and  military  service  or in instances of
individual hardship or other good cause.
    (g)  Failure  by  an applicant for issuance or
renewal of a license pursuant to  section  20-284,
to    participate    and   furnish   evidence   of
participation   in   such   continuing   education
programs  shall  constitute grounds for suspension
of or refusal to issue such  license,  unless  the
applicant agrees to follow a particular program or
schedule of continuing education prescribed by the
board within a specified period of time.
    (h)  The  board  shall  maintain  a  permanent
office at Hartford in such suitable space  as  the
commissioner  of  public works provides. The board
shall, subject to the provisions  of  chapter  67,
employ such employees as may be necessary to carry
out the provisions of this chapter. The board  may
enter  into  such contractual agreements as may be
necessary for the discharge of its duties,  within
the   limit  of  its  appropriated  funds  and  in
accordance with established procedures.
    (i)   The   board  may  adopt  regulations  in
accordance  with  chapter  54  to  carry  out  the
purposes of this chapter.]
    (a) ON AND  AFTER OCTOBER 1, 1992, THERE SHALL
BE  A  STATE  BOARD  OF  ACCOUNTANCY  WHICH  SHALL
CONSIST OF SEVEN  MEMBERS,  TO BE APPOINTED BY THE
GOVERNOR, ALL OF  WHOM  SHALL BE RESIDENTS OF THIS
STATE, FOUR OF  WHOM  SHALL  HOLD  CURRENT,  VALID
LICENSES TO PRACTICE  PUBLIC ACCOUNTANCY AND THREE
OF  WHOM SHALL  BE  PUBLIC  MEMBERS.  ANY  PERSONS
SERVING ON THE  BOARD  PRIOR TO THE EFFECTIVE DATE
OF  THIS ACT  SHALL  CONTINUE  TO  SERVE  UNTIL  A
SUCCESSOR IS APPOINTED. WHENEVER AN APPOINTMENT OF
A LICENSEE TO  THE  STATE BOARD IS TO BE MADE, THE
CONNECTICUT    SOCIETY   OF    CERTIFIED    PUBLIC
ACCOUNTANTS SHALL SUBMIT TO THE GOVERNOR THE NAMES
OF FIVE PERSONS  QUALIFIED  FOR  MEMBERSHIP ON THE
BOARD AND THE  GOVERNOR  SHALL APPOINT ONE OF SUCH
PERSONS TO SAID  BOARD,  SUBJECT TO THE PROVISIONS
OF  SECTION 4-10.  THE  GOVERNOR  SHALL  SELECT  A
CHAIRPERSON PURSUANT TO  SECTION 4-9a. THE TERM OF
EACH MEMBER OF THE BOARD SHALL BE COTERMINOUS WITH
THE GOVERNOR. VACANCIES  OCCURRING  DURING  A TERM
SHALL BE FILLED BY APPOINTMENT BY THE GOVERNOR FOR
THE  UNEXPIRED  PORTION  OF  THE  TERM.  UPON  THE
EXPIRATION OF A  MEMBER'S  TERM  OF  OFFICE,  SUCH
MEMBER SHALL CONTINUE TO SERVE UNTIL HIS SUCCESSOR
HAS BEEN APPOINTED.  ANY MEMBER OF THE BOARD WHOSE
LICENSE UNDER SECTION  4 OF THIS ACT IS REVOKED OR
SUSPENDED SHALL AUTOMATICALLY CEASE TO BE A MEMBER
OF  THE  BOARD.  NO  PERSON  WHO  HAS  SERVED  TWO
SUCCESSIVE COMPLETE TERMS  SHALL  BE  ELIGIBLE FOR
REAPPOINTMENT TO THE BOARD. APPOINTMENT TO FILL AN
UNEXPIRED TERM SHALL  NOT  BE  CONSIDERED  TO BE A
COMPLETE TERM. ANY MEMBER WHO, WITHOUT JUST CAUSE,
FAILS TO ATTEND  FIFTY  PER  CENT  OF ALL MEETINGS
HELD  DURING  ANY   CALENDAR  YEAR  SHALL  NOT  BE
ELIGIBLE FOR REAPPOINTMENT.
    (b)  THE  BOARD  SHALL  MEET AT SUCH TIMES AND
PLACES AS MAY BE FIXED BY THE BOARD AND SHALL MEET
AT LEAST ONCE IN EVERY QUARTER OF A CALENDAR YEAR.
A MAJORITY OF THE BOARD MEMBERS THEN SERVING SHALL
CONSTITUTE  A  QUORUM  AT ANY MEETING DULY CALLED.
THE  BOARD  SHALL  HAVE  A  SEAL  WHICH  SHALL  BE
JUDICIALLY  NOTICED.  THE  BOARD  SHALL MAINTAIN A
REGISTRY  OF  THE  NAMES  AND  ADDRESSES  OF   ALL
LICENSEES AND REGISTRANTS UNDER THIS ACT AND SHALL
HAVE RESPONSIBILITY  FOR  THE  ADMINISTRATION  AND
ENFORCEMENT OF THIS ACT.
    (c)   EACH   MEMBER  OF  THE  BOARD  SHALL  BE
REIMBURSED FOR HIS ACTUAL AND  NECESSARY  EXPENSES
INCURRED IN THE DISCHARGE OF HIS OFFICIAL DUTIES.
    (d)  THE  BOARD  SHALL  ANNUALLY  CAUSE  TO BE
PRINTED A DIRECTORY WHICH SHALL CONTAIN THE NAMES,
ARRANGED  ALPHABETICALLY,  OF  ALL  LICENSEES  AND
REGISTRANTS UNDER THIS ACT.
    (e)  THE  BOARD,  SUBJECT TO THE PROVISIONS OF
CHAPTER 67, MAY EMPLOY AN EXECUTIVE  DIRECTOR  AND
SUCH  OTHER PERSONNEL AS MAY BE NECESSARY TO CARRY
OUT THE PROVISIONS OF  THIS  ACT.  THE  BOARD  MAY
ENTER  INTO  SUCH CONTRACTUAL AGREEMENTS AS MAY BE
NECESSARY FOR THE DISCHARGE OF ITS DUTIES,  WITHIN
THE   LIMIT  OF  ITS  APPROPRIATED  FUNDS  AND  IN
ACCORDANCE  WITH  ESTABLISHED  PROCEDURES,  AS  IT
DEEMS   NECESSARY   IN   ITS   ADMINISTRATION  AND
ENFORCEMENT OF THIS ACT. IT MAY APPOINT COMMITTEES
OR  PERSONS  TO ADVISE OR ASSIST THE BOARD IN SUCH
ADMINISTRATION AND ENFORCEMENT, AS IT MAY SEE FIT.
SAID  BOARD  SHALL  BE  WITHIN  THE  OFFICE OF THE
SECRETARY OF THE STATE.
    (f)  THE  BOARD  SHALL  HAVE THE POWER TO TAKE
ALL  ACTION  THAT  IS  NECESSARY  AND  PROPER   TO
EFFECTUATE THE PURPOSES OF THIS ACT, INCLUDING THE
POWER TO ISSUE SUBPOENAS TO COMPEL THE  ATTENDENCE
OF  WITNESSES  AND THE PRODUCTION OF DOCUMENTS; TO
ADMINISTER OATHS; TO TAKE TESTIMONY AND TO RECEIVE
EVIDENCE   CONCERNING   ALL   MATTERS  WITHIN  ITS
JURISDICTION.  IN  CASE  OF  DISOBEDIENCE   OF   A
SUBPOENA,  THE  BOARD  MAY  INVOKE  THE AID OF ANY
COURT OF THIS STATE IN  REQUIRING  THE  ATTENDANCE
AND  TESTIMONY  OF WITNESSES AND THE PRODUCTION OF
DOCUMENTARY EVIDENCE. THE BOARD, ITS MEMBERS,  AND
ITS AGENTS SHALL BE IMMUNE FROM PERSONAL LIABILITY
FOR ACTIONS TAKEN IN GOOD FAITH IN  THE  DISCHARGE
OF  THE  BOARD'S  RESPONSIBILITIES,  AND THE STATE
SHALL INDEMNIFY AND HOLD HARMLESS THE  BOARD,  ITS
MEMBERS,  AND  ITS AGENTS FROM ALL COSTS, DAMAGES,
AND ATTORNEYS' FEES ARISING FROM CLAIMS AND  SUITS
AGAINST THEM WITH RESPECT TO MATTERS TO WHICH SUCH
IMMUNITY APPLIES.
    (g)  THE  BOARD  MAY ADOPT RULES GOVERNING ITS
ADMINISTRATION AND ENFORCEMENT OF THIS ACT AND THE
CONDUCT OF LICENSEES AND REGISTRANTS IN ACCORDANCE
WITH CHAPTER 54, INCLUDING BUT NOT LIMITED TO:
    (1)    REGULATIONS   GOVERNING   THE   BOARD'S
MEETINGS AND THE CONDUCT OF ITS BUSINESS;
    (2)    REGULATIONS    CONCERNING    PROCEDURES
GOVERNING  THE  CONDUCT  OF   INVESTIGATIONS   AND
HEARINGS BY THE BOARD;
    (3)  REGULATIONS  SPECIFYING  THE  EDUCATIONAL
QUALIFICATIONS  REQUIRED  FOR  THE   ISSUANCE   OF
CERTIFICATES  UNDER  SECTION  3  OF  THIS ACT, THE
EXPERIENCE  REQUIRED  FOR  INITIAL   ISSUANCE   OF
CERTIFICATES  UNDER  SECTION 3 OF THIS ACT AND THE
CONTINUING  PROFESSIONAL  EDUCATION  REQUIRED  FOR
RENEWAL   OF  LICENSES  UNDER  SUBSECTION  (e)  OF
SECTION 4 OF THIS ACT;
    (4)    REGULATIONS   CONCERNING   PROFESSIONAL
CONDUCT DIRECTED TO CONTROLLING  THE  QUALITY  AND
PROBITY  OF  THE PRACTICE OF PUBLIC ACCOUNTANCY BY
LICENSEES, AND DEALING  AMONG  OTHER  THINGS  WITH
INDEPENDENCE,  INTEGRITY, OBJECTIVITY, COMPETENCE,
TECHNICAL  STANDARDS,  RESPONSIBILITIES   TO   THE
PUBLIC AND RESPONSIBILITIES TO CLIENTS;
    (5)   REGULATIONS   SPECIFYING   ACTIONS   AND
CIRCUMSTANCES THAT SHALL BE DEEMED  TO  CONSTITUTE
HOLDING  ONESELF  OUT  AS A LICENSEE IN CONNECTION
WITH THE PRACTICE OF PUBLIC ACCOUNTANCY;
    (6)   REGULATIONS  GOVERNING  THE  MANNER  AND
CIRCUMSTANCES OF USE BY  HOLDERS  OF  CERTIFICATES
WHO  DO  NOT  ALSO HOLD LICENSES UNDER THIS ACT OF
THE  TITLES  "CERTIFIED  PUBLIC  ACCOUNTANT"   AND
"CPA";
    (7)   REGULATIONS  REGARDING  QUALITY  REVIEWS
THAT MAY BE REQUIRED TO  BE  PERFORMED  UNDER  THE
PROVISIONS OF THIS ACT; AND
    (8)  SUCH  OTHER  REGULATIONS AS THE BOARD MAY
DEEM NECESSARY OR APPROPRIATE FOR IMPLEMENTING THE
PROVISIONS AND THE PURPOSES OF THIS ACT.
    Sec.  3.  (NEW)  (a) The board shall grant the
certificate of "certified  public  accountant"  to
any   person   who   meets   the  good  character,
education, experience and examination requirements
of  subsections  (b)  to  (d),  inclusive, of this
section  and  upon  the  payment  of  a   fee   of
seventy-five dollars.
    (b)   Good  character  for  purposes  of  this
section means lack of a history  of  dishonest  or
felonious  acts.  The  board may refuse to grant a
certificate on the grounds of failure  to  satisfy
this  requirement  only  if there is a substantial
connection between the lack of good  character  of
the     applicant     and     the     professional
responsibilities of a licensee and if the  finding
by   the  board  of  lack  of  good  character  is
supported by clear and  convincing  evidence,  and
when  based  upon the prior conviction of a crime,
is in accordance with the  provisions  of  section
46a-80  of the general statutes. When an applicant
is found  to  be  unqualified  for  a  certificate
because  of  a  finding of lack of good character,
the board shall furnish the applicant a  statement
containing   the  findings  of  the  board  and  a
complete record of the  evidence  upon  which  the
determination was based.
    (c)   The   educational   requirement   for  a
certificate must be met  before  an  applicant  is
eligible   to   apply  for  the  examination.  The
educational requirements shall  be  prescribed  in
regulations to be adopted by the board as follows:
    (1)  Until  December 31, 1999, a baccalaureate
degree or its equivalent conferred by a college or
university   acceptable  to  the  board,  with  an
accounting   concentration   or   equivalent    as
determined  by  the  board  by  regulation  to  be
appropriate;
    (2)  After  January  1,  2000,  at  least  one
hundred fifty semester hours of college  education
including   a   baccalaureate   or  higher  degree
conferred by a college or university acceptable to
the  board.  The  total  educational program shall
include an accounting concentration or equivalent,
as  determined  by  the  board by regulation to be
appropriate.
    (d)  The  board  may  charge, or provide for a
third  party  administering  the  examination   to
charge   each   applicant   a  fee  in  an  amount
prescribed by the board by  regulation,  for  each
section  of the examination or reexamination taken
by the applicant.
    (e)   The   experience   requirement   for   a
certificate shall be as prescribed by the board by
regulation.
    (f)  The  holder of a certificate may register
his certificate annually and pay a fee  of  twenty
dollars  in lieu of an annual renewal of a license
and such registration shall entitle the registrant
to  use  the  abbreviation  "CPA"  and  the  title
"certified public accountant" under conditions and
in   the   manner   prescribed  by  the  board  by
regulation.
    Sec.  4.  (NEW)  (a)  The board shall issue or
renew licenses to persons who make application and
demonstrate   their   qualifications  therefor  in
accordance with subsections (b) to (g), inclusive,
of this section.
    (b)  Licenses  shall  be  initially issued for
one year and renewed  annually.  Applications  for
such  licenses  shall be made in such form, and in
the case of applications for renewal, between such
dates, as the board shall by regulation specify.
    (c)  An  applicant  for  initial issuance of a
license under this section shall show:
    (1) That he holds a valid certificate;
    (2)  If the applicant's certificate was issued
more than four years prior to his application  for
issuance of an initial license under this section,
that  he  has  fulfilled   the   requirements   of
continuing  professional education that would have
been  applicable  under  subsection  (e)  of  this
section  if  he  had  secured  his initial license
within four years of issuance of  his  certificate
and  was now applying under subsection (e) of this
section for renewal of such license.
    (d)  The  board shall issue a certificate to a
holder of a certificate issued  by  another  state
upon a showing that:
    (1)  The  applicant   passed  the  examination
required  for issuance  of  his  certificate  with
grades that would  have been passing grades at the
time in this state; and
    (2)    The   applicant   meets   all   current
requirements in  this  state  for  issuance  of  a
certificate  at  the time the application is made;
or the applicant, at the time of the  issuance  of
the  applicant's  certificate  in the other state,
met all such requirements then applicable in  this
state;  or  the  applicant  has  had five years of
experience outside of this state in  the  practice
of   public   accountancy   or   meets  equivalent
requirements   prescribed   by   the   board    by
regulation,  after  passing  the  examination upon
which his certificate was based and within the ten
years immediately preceding his application.
    (e)  For  renewal  of  a  license  under  this
section  an  applicant  shall  show  that  he  has
completed  forty  hours of continuing professional
education  during  each  year  from  the  date  of
issuance or last renewal. The board may prescribe,
by   regulation,   the   content,   duration   and
organization  of continuing professional education
courses   which   contribute   to   the    general
professional competence of the applicant.
    (f)   The   board   shall   charge  a  fee  of
seventy-five dollars for the initial issuance  and
a  fee  of  four  hundred  fifty  dollars for each
annual renewal of such license.
    (g)   Applicants   for   initial  issuance  or
renewal of licenses under this  section  shall  in
their  applications  list all states in which they
have applied for or hold certificates or licenses,
and  each  holder  of  or  applicant for a license
under this  section  shall  notify  the  board  in
writing,  within thirty days after its occurrence,
of any issuance, denial, revocation or  suspension
of a certificate or license by another state.
    Sec.  5.  (NEW)  (a)  The board shall grant or
renew permits to practice  public  accountancy  to
firms  that make application and demonstrate their
qualifications   therefor   in   accordance   with
subsections   (b)   to  (f),  inclusive,  of  this
section.
    (b)  Permits  shall  be  initially  issued and
renewed annually. Applications for  permits  shall
be   made  in  such  form,  and  in  the  case  of
applications for renewal, between  such  dates  as
the board may by regulation specify.
    (c)  An  applicant  for  initial  issuance  or
renewal of a permit to practice under this section
shall  be  required  to show that each proprietor,
partner or shareholder of such firm who  works  in
this  state  holds  a  valid  license  to practice
issued under section 4 or 7 of this act.
    (d)  An  applicant  for  initial  issuance  or
renewal of a permit to practice under this section
shall  be  required to register each office of the
firm within this state with the board and to  show
that  each  such  office  is under the charge of a
person  holding  a  valid  license  issued   under
section 4 or 7 of this act.
    (e) The board  shall  charge an annual fee for
each application for  initial  issuance or renewal
of a permit  under  this  section in the amount of
seventy-five dollars; provided,  no such fee shall
be charged to  a  firm  having  not  more than one
licensee.
    (f)   Applicants   for   initial  issuance  or
renewal of permits under this section  shall  list
in their application all states in which they have
applied for or hold licenses  to  practice  public
accountancy, and each holder of or applicant for a
permit under this section shall notify  the  board
in   writing,   within   thirty   days  after  its
occurrence, of any change in the identities of any
proprietors, partners, officers or shareholders of
such firm who work regularly  within  this  state,
any  change  in  the number or location of offices
within this state, any change in the  identity  of
the  persons  in  charge  of such offices, and any
issuance, denials, revocation or suspension  of  a
license by any other state.
    Sec.   6.   Section   20-281  of  the  general
statutes  is  repealed  and   the   following   is
substituted in lieu thereof:
    [(a)  No  person shall practice as a certified
public accountant or a public accountant either in
his  own  name  or  under  an assumed name or as a
member  or  employee  of  a  partnership  or  firm
unless:  (1) Such person has been granted either a
certificate as a certified  public  accountant  or
authority  as  a  public  accountant  and (2) such
person has complied with  all  the  provisions  of
this chapter including annual licensure.]
    [(b)]   (a)  No  firm  shall  practice  public
accountancy in this state  unless  such  firm  has
obtained  a  permit  to practice. [As used in this
chapter, "firm" means  a  sole  proprietorship,  a
partnership or a corporation.]
    [(c)  Upon  receipt  of  an  application for a
permit under the provisions of this  section,  the
board  shall issue an annual permit to practice to
the applicant, valid until the thirty-first day of
December   following  its  issuance.  Applications
shall be in such form as the  board  may  require,
and  shall be accompanied by a fee of seventy-five
dollars.
    (d)   Each   applicant   for  such  permit  to
practice shall, if it is a sole proprietorship, be
required  to  establish that its proprietor is the
holder of a current license issued  under  section
20-284.
    (e)   Each   applicant   for  such  permit  to
practice  shall,  if  it  is  a   partnership   or
corporation,  establish that each partner, officer
or  shareholder   personally   practicing   public
accounting  in  this  state  is  the  holder  of a
current license issued under section  20-284,  and
that  each  other  partner, officer or shareholder
holds an equivalent entitlement to practice public
accounting  in  some other state. If the applicant
is a corporation, it shall also establish that  it
is in compliance with section 20-284a.
    (f)   Each   applicant   for  such  permit  to
practice shall be required to list each office  of
the firm within this state and show that each such
office is under the charge of a person who is  the
holder  of  a current license issued under section
20-284.
    (g)   Each   applicant   for  such  permit  to
practice shall be required to list all  states  in
which  the  firm is practicing public accountancy.
Each holder  of  such  permit  to  practice  shall
notify  the  board  in  writing  of  any change of
partners, officers or shareholders working in this
state, any change in the number or location of its
offices in this state, any change in the  identity
of  the persons in charge of such offices, and any
revocation of a permit held by  the  applicant  in
any other state, within thirty days of such change
or revocation.]
    [(h)]  (b)  The  state  board  of  accountancy
shall REQUIRE, by regulation, [require,]  THAT  on
and  after  January  1,  1990,  as  a condition to
renewal of a permit to practice [,]  ISSUED  UNDER
SECTION  5 OF THIS ACT that permit holders undergo
a quality review, conducted in such manner as  the
board  may by regulation specify, to determine and
report on the degree of compliance by  the  permit
holder    with   generally   accepted   accounting
principals, generally accepted auditing  standards
and   other   similarly  recognized  authoritative
technical  standards.  Such  a  review  shall   be
required  every three years, except as provided in
subsection [(i)] (c) of  this  section.  Any  such
regulations  shall  provide  that an applicant may
comply  with  such   regulations   by   furnishing
sufficient  evidence  to  the board that a similar
quality  review  has  been  completed  for   other
purposes. Each such review shall be performed by a
reviewer having such qualifications  as  shall  be
set  forth  by  regulation. Each reviewer shall be
independent of the firm being reviewed.  The  firm
which is the subject of the review shall furnish a
copy of the opinion letter accompanying the report
of  the  review  performed  by the reviewer to the
board within thirty days of the  [receipt  of  the
report]  ACCEPTANCE  OF  THE  FINAL  REPORT  BY  A
QUALIFIED OVERSIGHT  BODY  AS  DETERMINED  BY  THE
BOARD.  Such  letter  shall not be a public record
unless  it  is  made  part  of  the  record  of  a
disciplinary  hearing.  If  the  review  report is
designated "modified", the board may  require  the
firm  which is the subject of the review to submit
an affidavit, within such time as  the  board  may
specify,   indicating  that  the  remedial  action
suggested by  the  reviewer  has  been  completed.
Payment  [to the reviewer] for any review shall be
the  responsibility  of  the  firm  which  is  the
subject of the review.
    [(i)]  (c)  A  permit  holder may be granted a
waiver from the quality review requirements  under
subsection  [(h)]  (b)  of this section: (1) If it
annually represents to the board that: (A) It does
not   engage   in  financial  reporting  areas  of
practice,  including  audits,   compilations   and
reviews,  (B) it does not intend to engage in such
a practice during the following year, and  (C)  it
will immediately notify the board if it engages in
such practice; (2) for reasons of health; (3)  due
to   military   service;   (4)   in  instances  of
individual hardship; or (5) for other  good  cause
as  the board may determine. Any such requests for
waivers and any such representations shall be made
in writing, under oath, and upon forms provided by
the board. Such requests and representations shall
be  made  at the time the firm applies for renewal
of its  firm  permit.  Any  firm  which  has  been
granted  a  waiver  pursuant to subdivision (1) of
this subsection shall immediately notify the board
if  it  engages in the financial reporting area of
practice and shall undergo a quality review during
the   first   calendar   year  after  its  initial
acceptance of such an engagement.
    Sec.  7. (NEW) Persons and firms who, prior to
the effective date of this act, were authorized to
practice  as  public accountants and hold licenses
and permits to practice public accountancy  issued
pursuant  to  chapter 389 of the general statutes,
prior to the effective date of this act, shall  be
entitled  to  have  their  licenses and permits to
practice renewed under sections 4 and  5  of  this
act,  provided  they  fulfill all requirements for
renewal under those provisions. So  long  as  such
licensees  hold  valid  licenses  and  permits  to
practice under sections 4 and 5 of this act,  they
shall  be  entitled  to  engage in the practice of
public accountancy to the  same  extent  as  other
holders  of  such  permits,  and  in addition they
shall be entitled to use the designations  "public
accountants" and "PA" but no other designation, in
connection   with   the   practice    of    public
accountancy.
    Sec.  8.  (NEW)  (a)  After notice and hearing
pursuant  to  section  20-280c  of   the   general
statutes,  as  amended  by section 10 of this act,
the board may revoke any certificate,  license  or
permit issued under section 3, 4 or 5 of this act;
suspend  any   such   certificate,   registration,
license  or  permit  or  refuse  to renew any such
certificate,   license   or   permit;   reprimand,
censure,  or  limit  the  scope of practice of any
licensee; impose a civil penalty not exceeding one
thousand   dollars   upon   licensees   or  others
violating provisions of section 12 of this act  or
place  any  licensee  on  probation,  all  with or
without terms, conditions and limitations, for any
one or more of the following reasons:
    (1)   Fraud   or   deceit   in   obtaining   a
certificate, registration, license or permit;
    (2)  Cancellation,  revocation,  suspension or
refusal  to  renew  authority  to  engage  in  the
practice  of public accountancy in any other state
for any cause;
    (3)  Failure,  on  the  part  of a holder of a
license or permit under section 4  or  5  of  this
act,  to maintain compliance with the requirements
for issuance or renewal of such license or  permit
or to report changes to the board under subsection
(g) of section 4 of this act or subsection (f)  of
section 5 of this act;
    (4)  Revocation  or suspension of the right to
practice before any state or federal agency;
    (5)  Dishonesty,  fraud  or  negligence in the
practice of public accountancy or in the filing or
failure to file his own income tax returns;
    (6)  Violation of any provision of this act or
regulation adopted by the board under this act;
    (7)  Violation  of  any  rule  of professional
conduct adopted by the board under subdivision (4)
of subsection (g) of section 20-280 of the general
statutes, as amended by section 2 of this act;
    (8)  Conviction  of  a felony, or of any crime
an element of which is dishonesty or fraud,  under
the  laws  of the United States, of this state, or
of any other state if the acts involved would have
constituted  a crime under the laws of this state,
subject to the provisions of section 46a-80 of the
general statutes;
    (9)  Performance  of  any fraudulent act while
holding a registration,  certificate,  license  or
permit issued under this act or prior law;
    (10)  Any  conduct  reflecting  adversely upon
the licensee's fitness to engage in  the  practice
of public accountancy; and
    (11)  Violation  by anyone of any provision of
section 12 of this act.
    (b)  In  lieu  of or in addition to any remedy
specifically provided in subsection  (a)  of  this
section,  the board may require a licensee to: (1)
Submit to  a  quality  review  conducted  in  such
fashion  as the board may specify; or (2) complete
such continuing professional education programs as
the board may specify, or both.
    (c)  In  any  proceeding  in  which  a  remedy
provided by subsection (a) or (b) of this  section
is   imposed,  the  board  may  also  require  the
respondent to pay the costs of the proceeding.
    Sec.   9.   Section  20-280b  of  the  general
statutes  is  repealed  and   the   following   is
substituted in lieu thereof:
    (a)  The  board  may  conduct  hearings on any
matter within  its  statutory  jurisdiction.  Such
hearings  shall  be  conducted  in accordance with
chapter  54  and   the   regulations   established
pursuant   to  subsection  [(i)]  (g)  of  section
20-280, AS AMENDED BY SECTION 2 OF  THIS  ACT.  In
connection  with any hearing or investigation, the
board  may  administer  oaths,  issue   subpoenas,
compel  testimony  and  order  the  production  of
books,  records  and  documents.  If  any   person
refuses  to  appear,  testify or produce any book,
record or document when so ordered, a judge of the
superior  court  may  make  such  order  as may be
appropriate to aid  in  the  enforcement  of  this
section.  The final decision of the board shall be
subject to judicial review as provided in  section
4-183.
    [(b)  The  board  may conduct an investigation
and make findings  and  recommendations  regarding
any matter within its statutory jurisdiction.
    (c)  The  board  may,  upon  a  finding of any
cause specified in subsection (d) of this section,
revoke  or  suspend  a  license,  registration  or
certificate; issue a  letter  of  reprimand  to  a
practitioner  and  send a copy of such letter to a
complainant or to a state or local official; place
a  practitioner on probationary status and require
the practitioner to report regularly to the  board
on  the  matter  which is the basis for probation,
limit his practice  to  areas  prescribed  by  the
board  or to continue or renew his education until
he has attained a satisfactory level of competence
in  any area which is the basis for probation. The
board may  discontinue,  suspend  or  rescind  any
action taken under this subsection.]
    [(d)]  (b)  The  board may, in its discretion,
issue an appropriate order to any person found  to
be  in  violation  of  an  applicable  statute  or
regulation,   providing    for    the    immediate
discontinuance  of  the  violation. The board may,
through  the  attorney   general,   petition   the
superior  court for the judicial district in which
the violation occurred, or  in  which  the  person
committing the violation resides or does business,
for the enforcement of any order issued by it  and
for  appropriate temporary relief or a restraining
order and shall certify and file in  the  court  a
transcript  of the entire record of the hearing or
hearings, including all testimony upon which  such
order was made and the findings and orders made by
the board. The court  may  grant  such  relief  by
injunction   or   otherwise,  including  temporary
relief, as it deems equitable  and  may  make  and
enter  a  decree enforcing, modifying or enforcing
as so modified, or setting aside, in whole  or  in
part,  any  order  of the board. THE BOARD, IN ITS
DISCRETION, IN LIEU OF OR IN ADDITION TO ANY OTHER
ACTION  AUTHORIZED  BY  LAW,  MAY  ASSESS  A CIVIL
PENALTY OF UP TO ONE THOUSAND DOLLARS AGAINST  ANY
PERSON FOUND TO HAVE VIOLATED ANY PROVISION OF THE
GENERAL  STATUTES  OR  ANY   REGULATIONS   ADOPTED
THEREUNDER  RELATING  TO  THE PROFESSION OF PUBLIC
ACCOUNTANCY.
    [(e)  The board may act in accordance with the
provisions of subsection (c) of  this  section  in
the  case  of  a  practitioner  who: (1) Knowingly
engages in fraud or material deception in order to
obtain  a  license, registration or certificate or
doing so in order to aid another  in  obtaining  a
license; (2) performs work beyond the scope of the
license, registration or certificate issued by the
board;  (3) illegally uses or transfers a license,
registration or certificate issued by  the  board;
(4)  performs  incompetent  or negligent work; (5)
knowingly makes  false,  misleading  or  deceptive
representations to the public regarding work to be
performed; or (6) violates any  provision  of  the
general  statutes  or  any  regulation established
thereunder, relating to the profession  of  public
accountancy.]
    Sec.   10.  Section  20-280c  of  the  general
statutes  is  repealed  and   the   following   is
substituted in lieu thereof:
    (a)  The  board  shall  conduct  any necessary
review,  inspection  or  investigation   regarding
possible  violations  of  statutes or regulations,
disciplinary matters,  and  the  establishment  of
regulatory policy.
    (b)  The  board  shall  conduct  any necessary
investigation and  follow-up  in  connection  with
complaints regarding persons subject to regulation
or licensing by the board.
    (c)   The   board   shall  receive  complaints
concerning  the  work  and  practices  of  persons
licensed,  registered  or  certified by such board
and   shall    receive    complaints    concerning
unauthorized  work  and  practice  by  persons not
licensed, registered or certified by  such  board.
The  board shall screen all complaints and dismiss
any in which  the  allegation,  if  substantiated,
would not constitute a violation of any statute or
regulation.  The  board  shall   investigate   any
complaint    in    which    the   allegation,   if
substantiated, would constitute a violation  of  a
statute  or regulation under its jurisdiction. The
board  may  dismiss  a  complaint   following   an
investigation if it determines that such complaint
lacks probable cause. The board  may  authorize  a
settlement  if  the  settlement is approved by the
complainant, the practitioner and the  board.  The
complaint  may  be  brought before the board for a
formal hearing if  it  determines  that  there  is
probable cause to believe that the offense alleged
in the complaint has been committed and  that  the
practitioner    named   in   the   complaint   was
responsible. ANY SUCH HEARING SHALL  BE  CONDUCTED
IN ACCORDANCE WITH THE PROVISIONS OF CHAPTER 54.
    Sec.  11.  (NEW)  (a)  In  any  case where the
board has suspended  or  revoked  a  registration,
certificate,  license  or  a  permit or refused to
renew a certificate, license or permit, the  board
may,  upon application in writing by the person or
firm affected and for good cause shown, modify the
suspension, or reissue the certificate, license or
permit.
    (b)  The board shall specify by regulation the
manner in which such application shall be made and
the times within which they shall be made.
    (c)   Before   reissuing  or  terminating  the
suspension of a registration, certificate, license
or  permit  under this section, and as a condition
thereto, the board may require  the  applicant  to
show successful completion of specified continuing
professional education; and the board may make the
reinstatement   of  a  registration,  certificate,
license  or  permit  conditional  and  subject  to
satisfactory   completion   of  a  quality  review
conducted  in  such  fashion  as  the  board   may
specify.
    Sec.  12.  (NEW)  (a) A person or a firm which
does not hold a valid license  and  permit  issued
under  section  4  or  7 and section 5 of this act
shall not issue a report on  financial  statements
of   any   other  person,  firm,  organization  or
governmental unit. This prohibition does not apply
to  an officer, partner or employee of any firm or
organization  affixing  his   signature   to   any
statement  or report in reference to the financial
affairs of such  firm  or  organization  with  any
wording  designating the position, title or office
that he holds therein; nor prohibit any act  of  a
public  official or employee in the performance of
his duties as such; nor prohibit  the  performance
by any persons of other services involving the use
of accounting skills, including the preparation of
tax returns, management advisory services, and the
preparation of financial  statements  without  the
issuance of reports thereon.
    (b)  The  prohibition  contained in subsection
(a) of this section is applicable to the issuance,
by  a person or a firm not holding a valid license
and  permit,  of  a  report  using  any   language
conventionally used in the profession by licensees
regarding a review of financial statements.
    (c)  The  prohibition  contained in subsection
(a) of this section is applicable to the  issuance
by  a person or a firm not holding a valid license
and  permit  of  a  report  using   any   language
conventionally used in the profession by licensees
with  respect  to  a  compilation   of   financial
statements.
    (d)  A  person  who  does  not  hold  a  valid
registration or license shall not  use  or  assume
the   title   or   designation  "certified  public
accountant", or  the  abbreviation  "CPA"  or  any
other    title,   designation,   words,   letters,
abbreviations, sign  card  or  device  tending  to
indicate  that  such  person is a certified public
accountant,  provided   that   a   holder   of   a
certificate  who  does not also hold a license may
use the title  pertaining  to  such  certification
only   in  the  manner  permitted  by  regulations
adopted by the  board  under  subdivision  (6)  of
subsection  (g)  of  section 20-280 of the general
statutes, as amended by section 2 of this act.
    (e)  No  firm shall assume or use the title or
designation "certified public accountant", or  the
abbreviation    "CPA",   or   any   other   title,
designation, words, letters,  abbreviation,  sign,
card  or device tending to indicate that such firm
is  composed  of  certified  public   accountants,
unless  (1)  the  firm holds a valid permit issued
under  section  5  of  this  act,  and   (2)   all
proprietors,  partners and shareholders practicing
public  accountancy  in  this  state  hold   valid
certificates  and  licenses issued under section 4
of this act and (3) all proprietors, officers  and
shareholders of the firm hold licenses.
    (f)  No  person  shall assume or use the title
or  designation  "public   accountant",   or   the
abbreviation    "PA",    or   any   other   title,
designation, words, letters,  abbreviation,  sign,
card  or  device which tends to indicate that such
person is a public accountant unless  he  holds  a
valid license issued under section 7 of this act.
    (g)  A firm which does not hold a valid permit
issued under section  5  of  this  act  shall  not
assume  or  use  the  title or designation "public
accountant", the abbreviation "PA", or  any  other
title,  designation, words, letters, abbreviation,
sign, card or device which tends to indicate  that
such firm is composed of public accountants.
    (h)  A  person  or  firm which does not hold a
valid license and permit issued under  sections  4
and  5  of  this  act  shall not assume or use the
title  or  designation   "certified   accountant",
"certified  professional  accountant",  "chartered
accountant",  "enrolled   accountant",   "licensed
accountant",  "registered accountant", "accredited
accountant", or any  other  title  or  designation
likely  to  be confused with the titles "certified
public accountant" or "public accountant"  or  use
any  of  the abbreviations "CA", "EA", "LA", "RA",
"AA" or similar abbreviation likely to be confused
with  the  abbreviations  "CPA"  or "PA", provided
that a holder of a certificate who does  not  also
hold  a  license  may use the titles pertaining to
such certificate only in the manner  permitted  by
regulations adopted by the board under subdivision
(6) of subsection (g) of  section  20-280  of  the
general  statutes, as amended by section 2 of this
act. This subsection  shall  not  prevent  persons
designated  as  "enrolled  agents" of the Internal
Revenue Service  from  using  such  title  or  the
abbreviation "EA".
    (i)  A  person  or  firm which does not hold a
valid license and permit issued under section 4 or
7  and  section  5 of this act shall not assume or
use any title or  designation  that  includes  the
words  "accountant",  "auditor" or "accounting" in
connection with any other language, including  the
language  of  a  report,  that  implies  that such
person or firm holds such a permit or has  special
competence  as  an accountant or auditor, provided
this subsection shall not  prohibit  any  officer,
partner  or  employee  of any firm or organization
from affixing his signature to  any  statement  in
reference to the financial affairs of such firm or
organization  with  any  wording  designating  the
position,  title  or office that he holds therein,
nor prohibit any  act  of  a  public  official  or
employee in the performance of his duties as such.
    (j)  A  person  who  holds a certificate shall
not engage in the practice of  public  accountancy
unless  he also holds a valid license issued under
section 4 of this act and a  permit  issued  under
section 5 of this act.
    (k)  A  firm  which  holds a permit under this
act shall not engage in  the  practice  of  public
accountancy  using  a professional or firm name or
designation that is  misleading  about  the  legal
form  of  the  firm,  or about the persons who are
partners, officers or shareholders of the firm, or
about  any  other matter, provided names of one or
more  former  partners  or  shareholders  may   be
included in the name of a firm or its successor.
    (l)  None  of the foregoing provisions of this
section  shall  apply  to  any  firm   holding   a
certification,   designation,  degree  or  license
granted in a foreign country entitling the  holder
thereof  to  engage  in  the  practice  of  public
accountancy or its  equivalent  in  such  country,
whose  activities in this state are limited to the
provision of professional services to  persons  or
firms  who  are  residents  of, governments of, or
business entities of the country in which he holds
such  entitlement,  who  issues  no  reports  with
respect to the financial statements of  any  other
persons,  firms  or  governmental  units  in  this
state, and who does not  use  in  this  state  any
title  or  designation  other  than  the one under
which he practices in such country, followed by  a
translation  of such title or designation into the
English  language,  if  it  is  in   a   different
language, and by the name of such country.
    Sec.  13.  (NEW) (a) Whenever, by reason of an
investigation under section 20-280c of the general
statutes,  as amended by section 10 of this act or
otherwise, the board has reason to believe that  a
person  or  firm  has knowingly engaged in acts or
practices that constitute a violation  of  section
12   of   this   act,  the  board  may  bring  its
information  to  the  attention  of  the   state's
attorney  for  the  judicial district in which the
firm practices, and the state's attorney,  in  his
discretion,   may   cause   appropriate   criminal
proceedings to be brought against said firm.
    (b)  A  person  or firm who knowingly violates
any provision of section 12 of this act  shall  be
subject  to  a  fine of not more than one thousand
dollars or imprisonment  for  not  more  than  one
year, or both.
    Sec.  14.  (NEW)  In  any action brought under
section 8 of this  act,  section  20-280b  of  the
general  statutes, as amended by section 9 of this
act, section 20-280c of the general  statutes,  as
amended  by  section 10 of this act, section 12 or
13 of this act, evidence of the  commission  of  a
single   act  prohibited  by  this  act  shall  be
sufficient  to  justify  a  penalty,   injunction,
restraining  order or conviction, without evidence
of a general course of conduct.
    Sec.  15.  (NEW)  Except  by permission of the
client engaging a licensee under this act, or  the
heirs,  successors, or personal representatives of
such client, a licensee or any  partner,  officer,
shareholder  or  employee  of a licensee shall not
voluntarily disclose information  communicated  to
him  by  the  client relating to and in connection
with  services  rendered  to  the  client  by  the
licensee  in  the  practice of public accountancy.
Such information  shall  be  deemed  confidential,
provided that nothing herein shall be construed as
prohibiting the disclosure of information required
to  be  disclosed  by  the standards of the public
accounting  profession   in   reporting   on   the
examination   of   financial   statements   or  as
prohibiting disclosures in court  proceedings,  in
investigations   or   proceedings   under  section
20-280b of the general  statutes,  as  amended  by
section  9  of  this act or section 20-280c of the
general statutes, as amended by section 10 of this
act,   in   ethical  investigations  conducted  by
private  professional  organizations,  or  in  the
course of quality reviews.
    Sec.  16.  (NEW)  (a) All statements, records,
schedules, working papers and memoranda made by  a
licensee   or   partner,   shareholder,   officer,
director or employee of a licensee,  incident  to,
or  in  the  course  of,  rendering  services to a
client in  the  practice  of  public  accountancy,
except  the  reports  submitted by the licensee to
the client and except for records that are part of
the  client's  records,  shall  be  and remain the
property of the licensee  in  the  absence  of  an
express  agreement  to  the  contrary  between the
licensee  and  the  client.  No  such   statement,
record,  schedule,  working  paper  or  memorandum
shall be sold, transferred or bequeathed,  without
the   consent   of  the  client  or  his  personal
representative or assignee, to anyone  other  than
one  or more surviving partners or stockholders or
new partners or stockholders of the  licensee,  or
any  combined  or  merged  firm  or  successor  in
interest to the licensee. Nothing in this  section
shall  be  construed  as prohibiting any temporary
transfer of workpapers or other material necessary
in the course of carrying out quality reviews.
    (b)   A   licensee  shall  return  a  client's
original records to his client  or  former  client
upon the client's request and reasonable notice in
accordance with the regulations of the  board  and
any  accounting  or other records belonging to, or
obtained from or on behalf of, the client that the
licensee  removed  from  the  client's premises or
received for the client's  account.  The  licensee
may  make  and  retain copies of such documents of
the client when such documents form the basis  for
work  done  by  him. A licensee shall provide such
other records to a client or former client as  the
board may provide by regulation.
    (c)  Nothing  herein  shall require a licensee
to keep any workpaper beyond the period prescribed
in any other applicable statute.
    Sec.  17.  (NEW) A licensee shall not: (1) Pay
a commission to obtain  a  client;  (2)  accept  a
commission  for a referral of products or services
of others; (3) accept a commission, while  holding
himself  out as a licensee, in connection with any
transaction in which there is a likelihood that  a
party  to the transaction would be influenced with
respect  to  the  transaction  by  the  licensee's
status  as  a  licensee.  This  section  shall not
prohibit payments for the purchase of  all,  or  a
material  part,  of  an  accounting  practice,  or
retirement payments to persons formerly engaged in
the practice of public accountancy, or payments to
heirs or estates of such persons.
    Sec.  18.  (NEW) A licensee shall not offer to
perform professional services for a fee  which  is
contingent  upon  the  findings or results of such
services.  This  section  shall   not   apply   to
professional  services involving federal, state or
other taxes in which the findings are those of the
tax  authorities  and not those of a licensee, nor
does it apply to professional services  for  which
the fees are to be fixed by courts or other public
authorities and which are, therefor, indeterminate
in  amount  at  the time the professional services
are undertaken.
    Sec.  19. Section 1-1e of the general statutes
is repealed and the following  is  substituted  in
lieu thereof:
    Nothing  in  sections  1-1d,  3-94b  to 3-94e,
inclusive, 7-6, 7-51,  7-53,  7-54,  7-56,  7-172,
9-12, 10a-207, 14-14, 14-36, 14-38, 14-40a, 14-41,
14-44,  14-61,  14-73,  14-214,   14-276,   17-82,
17-82e,  17-295,  17-320,  17-324, 17a-1, 17a-152,
18-73,  18-87,  19a-512,  20-10,  20-17,   20-130,
20-146,  20-170,  20-188,  20-213, 20-217, 20-236,
20-250, 20-252, 20-270, 20-282, [20-283,]  20-291,
20-316,  20-361,  26-38,  27-140g,  29-156a, 30-1,
30-45, 30-86a, 31-222, 38a-482, 38a-609,  38a-633,
38a-786,   45a-263,   45a-502,  45a-504,  45a-546,
45a-549,  45a-552,  45a-555,   45a-606,   45a-754,
46b-129, 52-572, 53-304, 53-330, 53a-70, 53a-74 or
53a-87  shall  impair  or  affect  any  act  done,
offense  committed  or  right accruing, accrued or
acquired, or an  obligation,  liability,  penalty,
forfeiture or punishment incurred prior to October
1, 1972, and the same may be enjoyed, asserted and
enforced,  as  fully and to the same extent and in
the same manner  as  they  might  under  the  laws
existing prior to said date, and all matters civil
or criminal pending on  said  date  or  instituted
thereafter  for  any  act done, offense committed,
right   accruing,   accrued,   or   acquired,   or
obligation,  liability,  penalty,  forfeiture,  or
punishment incurred prior  to  said  date  may  be
continued  or  instituted  under and in accordance
with the provisions of the law  in  force  at  the
time  of  the commission of said act done, offense
committed, right accruing, accrued,  or  acquired,
or  obligation,  liability, penalty, forfeiture or
punishment incurred.
    Sec.   20.  Section  51-344a  of  the  general
statutes  is  repealed  and   the   following   is
substituted in lieu thereof:
    (a)  Whenever  the  term "judicial district of
Hartford-New Britain"  or  "judicial  district  of
Hartford-New  Britain  at  Hartford"  is  used  or
referred to  in  the  following  sections  of  the
general  statutes,  it  shall be deemed to mean or
refer to the judicial district of Hartford on  and
after  September  1,  1993: Sections 1-21i, 1-21j,
2-48, 3-21a, 3-62d,  3-71a,  3-72a,  4-61,  4-160,
4-164,  4-175, 4-177b, 4-180, 4-183, 4-197, 5-202,
5-276a,  9-7a,  9-7b,  10-153e,  12-208,   12-237,
12-255m, 12-268l, 12-312, 12-394, 12-405k, 12-422,
12-448, 12-454, 12-456,  12-463,  12-489,  12-522,
12-554,  12-565,  12-572, 12-597, 13b-34, 13b-235,
13b-315, 13b-375, 14-57,  14-66,  14-67u,  14-110,
14-195,  14-324,  14-331,  15-125,  15-126, 16-41,
16a-5, 17-2a,  17-83l,  17-292e,  17-311,  17-603,
17a-371,   19a-85,   19a-86,   19a-149,   19a-425,
19a-517, 19a-526,  20-13e,  20-20,  20-29,  20-40,
20-45,   20-59,  20-73a,  20-99,  20-114,  20-133,
20-154, 20-156, 20-162p, 20-192, 20-195p,  20-202,
20-206c,  20-227,  20-238, 20-247, 20-263, 20-271,
[20-286,] 20-307, 20-341f, 20-363, 20-373, 20-404,
20-414,  21a-55,  21a-190i, 21a-196, 22-37, 22-64,
22-118i, 22-195, 22-228, 22-248, 22-254,  22-320d,
22-326a,  22-344b, 22-386, 22-404, 22a-6b, 22a-16,
22a-30, 22a-34, 22a-53,  22a-60,  22a-62,  22a-63,
22a-66h,  22a-106a,  22a-119,  22a-163m,  22a-167,
22a-180,  22a-182a,  22a-184,  22a-220a,  22a-225,
22a-226,   22a-227,   22a-250,  22a-276,  22a-310,
22a-342a,  22a-344,  22a-361a,  22a-374,  22a-376,
22a-388,   22a-408,   22a-430,  22a-432,  22a-435,
22a-459,  23-5e,  25-32e,  25-36,  28-5,   29-158,
29-161b,  29-317,  29-323, 29-329, 29-334, 29-340,
29-369, 30-8, 31-109,  31-249b,  31-266,  31-266a,
31-270,  31-273,  31-284, 31-285, 31-339, 31-355a,
31-379,  33-182,  35-3c,  35-36a,  35-42,  36-214,
36-221,   36-224h,   36-242a,   36-243c,  36-261a,
36-376a, 36-414, 36-426, 36-427, 36-434a, 36-440i,
36-466,  36-495,  36-496,  36-499, 36-514, 36-515,
36-517, 36-518, 36-563,  36-571,  38a-41,  38a-52,
38a-134,   38a-139,   38a-140,  38a-147,  38a-150,
38a-185,  38a-209,  38a-225,   38a-241,   38a-337,
38a-470,   38a-620,   38a-657,  38a-687,  38a-774,
38a-776,  38a-794,  38a-817,   38a-843,   38a-868,
38a-906,   38a-994,   42-103c,  42-110d,  42-110k,
42-110p, 42-131b, 42-182, 46a-5,  46a-56,  47a-21,
49-73,   51-81b,   51-194,  52-146j,  53-392d  and
54-211a.
    (b)   If   the   term  "judicial  district  of
Hartford-New Britain"  or  "judicial  district  of
Hartford-New  Britain  at  Hartford"  is  used  or
referred to in any public act of 1989, 1990, 1991,
1992  or  1993  or  in  any section of the general
statutes which is amended  in  1989,  1990,  1991,
1992  or 1993, it shall be deemed to mean or refer
to the judicial district of Hartford on and  after
September 1, 1993.
    (c)   If   the   term  "judicial  district  of
Hartford-New Britain at New Britain"  is  used  or
referred to in any public act of 1989, 1990, 1991,
1992 or 1993 or in  any  section  of  the  general
statutes  which  is  amended  in 1989, 1990, 1991,
1992 or 1993, it shall be deemed to mean or  refer
to  the  judicial  district  of New Britain on and
after September 1, 1993.
    Sec.  21.  Sections  20-279, 20-279a, 20-280d,
20-282, 20-282a, 20-283, 20-284, 20-284a,  20-285,
20-286  and  20-287  of  the  general statutes are
repealed.