License Renewal

All Kentucky CPAs must renew their license every two (2) years.  Persons with odd-numbered licenses renew their license in odd-numbered years.  Persons with even-numbered licenses renew their license in even-numbered years.

Renewals are mailed in late May to the mailing address on file at the State Board Office.  It is the responsibility of the licensee to maintain a current mailing address with the Board to receive renewal notices, newsletters and other information.  You can mail, fax or email an address change to the Board.  Note that notifying the Kentucky Society of CPAs does not change the address on file at the State Board office.

Every year a number of CPAs forget to renew their license.  The Board considers failure to renew the license a serious matter.  Be sure to maintain a current mailing address with the Board and renew your license on time!

Please see our Frequently Asked Questions (FAQ's) regarding renewal-- Frequently Asked Questions on Renewal-2007 [pdf-18K]

The renewal fee is $100 for a two-year license.  Renewals must be received in the Board office on or before July 1st of a renewal year.  Renewals received after that date are considered late and a late filing penalty is assessed. (See "Failure to Renew the License" below for late filing requirements.)

KRS 164.772 requires that licensee's provide information regarding whether or not they have any outstanding student loans.  This statute also requires the Board to withhold renewing the license of a CPA in default on a student loan.  Therefore, a question appears on the license renewal form regarding this matter.  It should be noted that failure to answer this question will result in the renewal notice being returned to you.

On the back of the renewal form, CPAs must report continuing professional education (CPE).  Licensees are responsible for providing correct information on the renewal form and should only report CPE hours for which they have documentation.  The Board audits the renewals annually for accuracy and compliance with the CPE regulation. (Some waivers from the CPE requirement are available. Click here for the link to the waiver information.)

Sole proprietors performing attest services (i.e. audits, reviews or compilations) must document enrollment in a peer review program.  Please see the CPA firms section on this website for the information required.

If not renewed on or before July 1st, the license automatically expires and you cannot practice public accounting or use the title, "CPA" until the license is renewed.  Pursuant to KRS 352.330(6)(b), failure to receive a renewal notice does not constitute an adequate reason for failing to renew the license prior to July 1st.  You may renew the license after July 1st by submitting the completed License Renewal Application with a check in the following amounts:

• July 2 - August 31 - $125
• September 1 - October 31 - $150
• November 1 - December 31 - $200 

Renewal notices received on or after September 1 - December 31 must also include completion documents to support the CPE hours listed on the application.

If you fail to renew the license by December 31, you must meet the reinstatement requirements of 201 KAR 1:140, Section 3. 

If you do not wish to retain your CPA license, you may voluntarily surrender it.  To surrender the license, write the Board and indicate that you wish to voluntarily surrender your license.  This requires a Board action and must be received at least 5 working days prior to the next scheduled Board meeting.

It should be noted that there are instances where voluntary surrender of the license is not an option.  While this is not an all-inclusive list, some instances where voluntary surrender is not allowed are:

• A disciplinary action is pending before the Board
• Failure to properly comply with the CPE audit by providing CPE documentation for courses claimed at renewal
• Failure to properly comply with peer review

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