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
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Continuing Professional Education |
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CPAs are required to report continuing professional education in order to renew the license to practice. View Continuing Professional Education for filing requirements.
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License Renewal & Reinstatement |
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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 December 31st, 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.
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Peer Review |
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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.
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Practitioner Topics |
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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
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