Does a Connecticut Nonprofit Need an Audit?
Connecticut requires a registered charity with gross revenue over $1,000,000 to file an independent audit report by a certified public accountant, and a charity with gross revenue between $500,000 and $1,000,000 to file either an audit report or a review report.
Data as of Sep 21, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a Connecticut nonprofit need an audit?
Connecticut requires a registered charity with gross revenue over $1,000,000 to file an independent audit report by a certified public accountant, and a charity with gross revenue between $500,000 and $1,000,000 to file either an audit report or a review report.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State law | gross revenue greater than $1,000,000 as indicated on the IRS Form 990 or business tax return | Organizations with gross revenue greater than $1,000,000 as indicated on your IRS Form 990 or business tax return, must have an independent audit report completed by an independent certified public accountant. All financial statements must be signed by an independent certified public accountant on the auditor's letterhead. | $1,000,000 | Connecticut Department of Consumer Protection, Audit and Review Reports for CT Charities | Last verified: 2026-09-21 |
| State law | gross revenue between $500,000 and $1,000,000 | All registered charities with have gross revenue between $500,000 and $1,000,000 as indicated on your IRS Form 990 or business tax return, must have an independent audit report or a review report completed by an independent certified public accountant. | $500,000 | Connecticut Department of Consumer Protection, Audit and Review Reports for CT Charities | Last verified: 2026-09-21 |
Who enforces this in Connecticut?
The first rule in the table comes from Connecticut Department of Consumer Protection, Audit and Review Reports for CT Charities. Check that source for the Connecticut office and the filing instructions that apply to your organization.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
Connecticut nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Connecticut nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
Common questions
Does a Connecticut nonprofit need an audit?
Connecticut requires a registered charity with gross revenue over $1,000,000 to file an independent audit report by a certified public accountant, and a charity with gross revenue between $500,000 and $1,000,000 to file either an audit report or a review report.