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Kentucky Revised Statutes

Chapter 325

Ky. Rev. Stat. Ann. ch. 325

Public Accountants

Commonwealth of Kentucky

325.010Repealed, 1946.Repealed 325.020Repealed, 1946.Repealed 325.030Repealed, 1946.Repealed 325.040Repealed, 1946.Repealed 325.050Repealed, 1946.Repealed 325.060Repealed, 1946.Repealed 325.070Repealed, 1946.Repealed 325.080Repealed, 1946.Repealed 325.090Repealed, 1946.Repealed 325.100Repealed, 1946.Repealed 325.110Repealed, 1946.Repealed 325.120Repealed, 1946.Repealed 325.130Repealed, 1946.Repealed 325.140Repealed, 1946.Repealed 325.150Repealed, 1946.Repealed 325.160Repealed, 1946.Repealed 325.170Repealed, 1946.Repealed 325.180Repealed, 1946.Repealed 325.190Repealed, 1946.Repealed 325.200Repealed, 1946.Repealed 325.210Repealed, 1946.Repealed 325.220Definitions for chapter.325.230State Board of Accountancy -- Membership -- Appointment, qualifications, term, vacancies, removal, compensation.325.240Officers of the board -- Administrative regulations -- Rules of professional conduct -- Quorum -- Seal -- Records -- Employees -- Expenditure of funds for primary or secondary educational programs and scholarship programs -- Civil immunity for discretionary acts.325.250Revolving fund for board.325.260Repealed, 1968.Repealed 325.261Qualifications for licensure as certified public accountant. (Effective July 15, 2026)325.263Submission of proof of educational requirements on and after April 1, 2007, by previously approved candidates. (Effective until July 15, 2026)325.265Repealed, 1990.Repealed 325.270Examination for certified public accountant -- Fees -- Reciprocity -- Cancellation of examination scores for failure to apply for license.325.280Qualifications for licensure as certified public accountant by reciprocity and for foreign accountants. (Effective July 15, 2026)325.282Privilege to practice granted to out-of-state licensee meeting substantially equivalent licensure requirements -- Qualifications -- Conditions agreed to -- When coordination with in-state firm required -- Revocation of privilege. (Effective July 15, 2026)325.285Consent to jurisdiction of the board by unlicensed persons and firms.325.290Use of title "certified public accountant" -- Uncompensated services provided by licensee granted continuing professional education waiver based on retirement.325.300Repealed, 1994.Repealed 325.301Firms required to obtain license to practice in Kentucky -- Firms exempted from licensure requirement -- Criteria for license -- Peer Review Oversight Committee -- Administrative regulations.325.310Repealed, July 14, 2000.Repealed 325.312Designation as public accountant emeritus.325.315Repealed, 1968.Repealed 325.320Repealed, July 14, 2000.Repealed 325.321Repealed, 1994.Repealed 325.330Application and issuance of license to practice -- Renewal -- Expiration -- Continuing professional education -- Reinstatement.325.340Revocation, suspension, or refusal to renew or issue license -- Private reprimand for minor violation -- Administrative regulations.325.350Revocation or suspension of, or refusal to renew license of firm.325.360Proceedings for violations of this chapter.325.370Modification, suspension, or reissuance of license.325.380Restrictions on use of title.325.390Repealed, 1994.Repealed 325.400Injunction against violations of KRS Chapter 325.325.410Evidence of unlawful holding out as licensed to practice.325.420Materials required to be furnished to client -- Ownership of accountant's working papers.325.430Repealed, 1954.Repealed 325.431Evidentiary privilege for sponsoring organization materials -- Testimonial privilege -- Exceptions.325.440Confidentiality of information obtained in practice.325.445Accountant or attorney may act as agent of client for specified activities.325.990Penalty -- Prosecution by Attorney General.