CPA

Reinstatement Requirements

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201 KAR 1:140 governs the reinstatement of a license to practice public accounting.  This regulation states that a license that has been expired for more than 1 month or voluntarily surrendered for any reason, except when a complaint is pending before the Board, may be reinstated.  The reinstatement application must be received in the Board office for approval at least 7 working days prior to a regularly scheduled meeting. 

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The reinstatement requires the CPA to submit the following to the board office:
 
  • A reinstatement application License Reinstatement Application (2024)

  • Check or money order in the amount of $200

  • Completed CPE documents requiring:

    Total number of hours based on the amount of hours the applicant was to have completed when the applicant's license expired or was voluntarily surrendered. If the    total is less than 60, personal development courses are not eligible. 

          One-half in accounting/auditing (A & A credits must say accounting or auditing in the field of study) – taxes do not count as accounting/auditing but can be used for miscellaneous hours towards the total hours 

          2 credits with Ethics as the field of study 

          The CPE certificates must be dated within 2 years prior to the date the application is received
          (ex. If the application is received on January 31, 2026 the courses must be dated between January 31, 2024 – January 31, 2026).


  •       ​​Completion documents must contain the following criteria:
Name of the licensee 
Title of course
Field of study
Dates attended
Number of CPE hours awarded
Program sponsor and signature  
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Once all documents are received, your application will be presented to the Board at their next regularly scheduled meeting.

Applicants who are actively licensed in another state, and maintaining continuing education requirements with that state, are not required to submit CPE documents with the reinstatement application.
 
If the license was revoked, please contact the board office before applying for reinstatement.  
 
 
 
Reinstatement Requirements