Title XXVI, Occupations and Professions

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-bacca…

Cancellation of examination scores for failure to apply for license. (1) Examinations provided for in this chapter shall be authorized by the board. (2) The board may by administrative regulation adopt standards and fees governing the application and all examination policies and …

and for foreign accountants. (1) The board may issue a license to practice by reciprocity, if the applicant: (a) Submits an application for a license to practice any regulated activity, upon forms approved by the board; (b) Pays all required fees, in the amounts as determined by …

equivalent licensure requirements -- Qualifications -- Conditions agreed to -- When coordination with in-state firm required -- Revocation of privilege. (1) A person who does not have an office located in this state and holds a valid license in good standing to practice as a cert…

(1) A person or firm that enters this state in person or by mail, telephone, or other electronic means; represents himself, herself, or itself as a "certified public accountant," "CPA," or CPA firm; and performs or offers to perform a regulated activity for a client whose home of…

provided by licensee granted continuing professional education waiver based on retirement. (1) Only an individual who has received a license to practice or qualifies for a practice privilege shall be styled and known as a "certified public accountant." A certified public accounta…

from licensure requirement -- Criteria for license -- Peer Review Oversight Committee -- Administrative regulations. (1) The following firms shall obtain a license to practice in this state: (a) Any firm with an office located in this state performing attest services, as defined …

Persons registered with the board as "public accountants" by July 1, 1946, shall receive the designation of "Public Accountant Emeritus" and shall be exempt from the payment of licensing fees and the reporting of continuing education hours. No persons shall assume or use the titl…

Continuing professional education -- Reinstatement. (1) An applicant for an initial license to practice shall: (a) Satisfy all the requirements of KRS 325.261 and the administrative regulations promulgated by the board; (b) Pay a fee not to exceed two hundred dollars ($200); and …

reprimand for minor violation -- Administrative regulations. (1) After notice and hearing as provided in KRS Chapter 13B, the board may revoke, suspend, impose a fine not to exceed one thousand dollars ($1,000) for each violation of a provision of this chapter or administrative r…

(1) After notice and hearing as provided in KRS Chapter 13B, the board shall revoke the license to practice of a firm if at any time it does not have all the qualifications prescribed by this chapter under which it qualified for licensing. (2) After notice and hearing as provided…

(1) The board may conduct investigations of suspected violations of this chapter or the administrative regulations promulgated by the board to determine whether there is probable cause to institute proceedings against any person or firm for any violation under this chapter, but a…

(1) In any case where the board has suspended, revoked, or refused to renew a license, the board may, upon application in writing by the person or firm affected and for good cause shown, modify the suspension or reissue the license. (2) The board shall by administrative regulatio…

(1) No person shall assume or use the title or designation "certified public accountant," "public accountant," or the abbreviation "CPA" or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the person is a certified public …

Whenever in the judgment of the board any person or firm has engaged, or is about to engage, in any acts or practices which constitute, or will constitute, a violation of this chapter, the board may make application to the Franklin Circuit Court for an order enjoining such acts o…

The display or uttering by a person of a card, sign, advertisement, or other printed, engraved, or written instrument or device, bearing a person's name in conjunction with the words "certified public accountant" or any abbreviation thereof, or "public accountant" shall be prima …

working papers. (1) Upon request and reasonable notice, the licensee shall furnish to his client or former client any accounting or other records belonging to the client that were provided to the licensee by or on behalf of the client. (2) Upon request, reasonable notice, and pay…

privilege -- Exceptions. (1) The proceedings, records, and workpapers of the sponsoring organization shall be privileged and not subject to discovery, subpoena, or other means of legal process, or introduction into evidence in any civil action, arbitration, administrative proceed…

(1) A licensee shall not, without the consent of his client, disclose any confidential information pertaining to his client obtained in the course of performing professional services. (2) This section does not: (a) Relieve a licensee of any obligations under the rules of professi…

A certified public accountant licensed in the Commonwealth under the provisions of this chapter, or an attorney licensed to practice law in the Commonwealth of Kentucky, with express authorization of a client may act as an agent of that client to: (1) Complete, sign, and file an …

Any person who violates any provision of KRS 325.380, shall be guilty of a misdemeanor, and upon conviction thereof, shall be subject to a fine of not more than five hundred dollars ($500) or to imprisonment for not more than one (1) year, or both such fine and imprisonment. When…