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Information of Concern to Practicing CPAs

The following pages contain information on:

  • CPE/Waivers/Acceptable Courses/Records Maintenance and Documentation
  • License Renewal/Fees
  • Peer Review
  • Practitioner Topics
Continuing Professional Education

CPAs are required to report continuing professional education in order to renew the license to practice.  View Continuing Professional Education for filing requirements.

License Renewal & Reinstatement

Even-numbered license holders renew the license to practice in even-numbered years.  Odd-numbered license holders renew in odd-numbered years.  View License Renewal for requirements.

If a license has expired and is not renewed by September 1st, you must meet the reinstatement requirements of 201 KAR 1:140, Section 3 in order to reinstate the license.  View the Reinstatement Requirements section for the procedures to reinstate a license. 

Peer Review

If you practice as a full or part-time sole proprietor or a CPA firm and you perform attest services, you are required to be enrolled in a peer review program.  View Peer Review Requirements for specifics.

Practitioner Topics

This section contains information regarding several issues of interest to practicing CPAs.  View Practitioner Topics for information on:

  • Client Records
  • Commissions
  • Contingent Fees
  • Obtaining a Board Opinion




Address Change Form

Address Change Form -- Use this form if you would like to notify the Board of a change in your address.


Statutes and Regulations
KRS 325
Link to Kentucky Revised Statutes

KAR 201
Link to Administrative Regulations

Last Updated 6/8/2011
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