The Board of Accountancy is the state agency responsible for 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 office is located at 332 West Broadway Suite 310, Louisville KY 40202. Our phone number is (502) 595-3037 and our fax number is (502) 595-4500. You can also reach us at our email address cpa@ky.gov.
PROPOSED REVISIONS TO THE CPE AND EXAM REGULATIONS
The Board of Accountancy has submitted proposed revisions to the regulations that govern CPE (201 KAR 1:100) and the CPA Exam (201 KAR 1:190).
Information on the process to submit comments is located toward the end of each proposed revision
2019 LICENSE RENEWAL
The opportunity to renew a CPA license online has expired. Anyone interested in retaining their license must use the reinstatement process.
Reinstatement Requirements
Under state law, any license not renewed by September 1 automatically expires and the holder of the expired license shall be prohibited from practicing public accounting or holding out as a certified public accountant.
NASBA CPE Audit Service
On May 8, 2019, an email went out from the National Association of State Boards of Accountancy to Kentucky licensed CPAs which offered the opportunity to enroll in a program operated by that organization to manage CPE credit. The Kentucky Board of Accountancy is a member of this organization as is every state board of accountancy.
The program entitled, “cpe audit service”, is a free service for Kentucky licensed CPAs and CPAs in six other states to maintain their CPE records. Enrollment is strictly voluntary.
NASBA created this program a few years ago but recently came out with a new version. The creation of the program was in response to CPAs who requested assistance in keeping track of their CPE documents in the event they were selected to participate in the CPE audit operated by the Board.
CPAs employed by a firm that maintains their CPE records may continue to have their firm maintain their records and verify completion of the CPE requirements in the event the CPA is selected in the future for the CPE audit.
CPAs with a CPE retirement waiver should not participate in this program.
OUT OF STATE FIRM LICENSE RENEWAL CHANGE
As of July 14, 2018, a firm that does not operate an office in this state, holds a license in good standing from the state where their main office is located, and if applicable complies with the peer review requirements of this state (See KRS 325.301(10) is not required to obtain a license to provide public accounting services to a KY based client. Out of state firms may still submit an application to obtain a Kentucky firm license by completing the form contained on the In-State Firm Licensing Requirements page.
CPA EXAM SCORE RELEASE DATE FOR TESTING WINDOW October 1 - December 10, 2019
If you took a section of the exam beginning October 1 - December 10, 2019, your target score release dates are as follows:
October 1 - October 20 Your target release date is November 5
October 21 - November 14 your target release date is November 22
November 15 - November 30 your target release date is December 10
December 1 - December 10 your target release date is December 19
CPE News
Continuing Professional Education ("CPE") hours must be completed in the two calendar years prior to the year during which a license is to be renewed. The two calendar years are referred to as the "reporting period". For those renewing their CPA license in 2019 this means all CPE hours must be completed beginning January 1, 2017 and ending December 31, 2018.
Any CPA who fails to complete the CPE by the December 31 deadline will not be eligible to renew his or her license. Instead the CPA will be required to use the reinstatement process.
Click on Reinstatement Requirements for additional information and to obtain an application. If you have any questions please contact the Board.
CPA Exam News
To see a breakdown on the exam fees, click on the following link: CPA EXAM FEES EFFECTIVE OCTOBER 19
To reprint your payment coupon or NTS, click on the following link to your NASBA CPA Candidate account (NASBA SSO): NASBA CPA Candidate Account.