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.

2009 LICENSES EXPIRED JULY 1, 2009.

Every odd numbered license that was not renewed prior to July 1, 2009 has expired.  Any CPA whose  license is expired must utilize the reinstatement process to restore the license to a valid status.  Please see the following regulation reinstatement regulation for details on the reinstatement process.  

If your license has expired you are prohibited from using the abbreviation "CPA" or providing public accounting services.

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."

The Board has received and distributed all the exam scores from the October-November '09 testing window.

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 link for updated information regarding the use of the Authoritative Literature Databases from the AICPA. Using the Authoritative Literature Databases [pdf format 397K]