Qualifications for licensure as certified public accountant

The license of "certified public accountant" shall be granted by the board to any person who satisfies the following requirements: (1) Is no less than eighteen (18) years of age; (2) Is of good moral character; (3) Has completed at least one (1) of the following: (a) A post-baccalaureate or higher degree conferred by a college or university recognized by the board with a major or concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board; (b) A baccalaureate degree plus an additional thirty (30) semester credit hours, conferred by a college or university acceptable to the board, provided the total educational program includes a concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board; or (c) A baccalaureate degree conferred by a college or university recognized by the board with a major or concentration in accounting or its equivalent, as defined in administrative regulations promulgated by the board; (4) Passes a board-approved examination in accounting, auditing, and other related subjects as the board deems appropriate. To be eligible to apply for the examination, a person shall first satisfy the requirement of subsections (1), (2), and (3) of this section; (5) Obtains one (1) year of accounting or attest experience if applying for a license based on the educational requirement under subsection (3)(a) or (b) of this section, or obtains two (2) years of accounting or attest experience if applying for a license based on the educational requirement under subsection (3)(c) of this section. The experience required by this subsection shall be obtained: (a) While employed in public practice, industry, or government and shall be verified by a certified public accountant who, during the time being verified, held an active license to practice from any state; (b) After the completion of the education requirements established in subsection (3)(c) of this section; and (c) Within five (5) years from the date the candidate successfully completed the examination; (6) At the time of applying for a license is a United States citizen, a citizen of a foreign country who is legally residing in the United States, or is an employee of a public accounting firm, company, or an institution of postsecondary education located outside the United States, but which has an office or campus located in the United States; and (7) Submits a complete application for a license to practice as a certified public accountant in accordance with KRS 325.330.