Welcome

The Board of Accountancy is the state agency responsible for protecting the public by licensing and regulating certified public accountants and certified public accounting firms.  The Board is funded solely through fees charged to obtain and renew a license to practice public accounting and to sit for the CPA exam.

The Board of Accountancy office will be closed Friday, September 3, in observance of a statewide furlough day.  The Board office will also be closed on Monday, September 6, in observance of Labor Day.

All licenses assigned an even number that were not renewed on or before July 1 have expired.  Any CPA who failed to renew his or her license prior to the expiration date is prohibited from using the title "CPA" or holding themselves out in any way to the public as a Certified Public Accountant or performing any public accounting service.

This same prohibition applies to any CPA firm license that expired after July 1.

An expired CPA license may be renewed online until September 1st.  After that date the system will be turned off and a license can only be renewed by contacting the office. 

Renew your license online at 2010 Online License Renewal.

Instructions to renew multiple licenses--click on the link Instructions to renew multiple licenses.

Please see our Frequently Asked Questions (FAQ's) regarding renewal-- Frequently asked questions on renewal-2010 [pdf format 15K]

In the January-March 2009 version of the State Board Ledger, CPAs were notified that in order to renew their license in 2010 and thereafter, they would be required to report they have completed 2 CPE hours on ethics.  These 2 hours are part of not in addition to the 80 or 60 CPE hours that CPAs are required to obtain to renew their license.  The course material does not have to relate solely to the Kentucky laws and regulations.  If a CPA has already completed an ethics course based upon the laws and regulations of another state board of accountancy that course can be used to satisfy the KY requirement.

There is no specific definition as to what constitutes an acceptable ethics course just as there are no specific definitions for an acceptable accounting, tax, or auditing course.  Instead CPAs should review all of the current CPE requirements found in 201 KAR 1:100 continuing professional education requirements for guidance on this issue.  As noted in that regulation, "The overriding consideration in determining whether a specific program qualifies as acceptable continuing professional education shall be whether it is a formal program of learning which contributes directly to the professional competence of an individual licensed to practice as a certified public accountant in this state."

Please click on the following link for current information on the CPA Exam CPA-Exam.org.

Please see the following document for a list of the current exam fees. Current Exam Fees 2009-2010 [pdf format 11K]

Please see the following document for a list of the exam fees for 2011. Exam Fees for 2011 [pdf format 15K]