The following pages contain information on:
CPE/Waivers/Acceptable Courses/Records Maintenance and Documentation
License Renewal/Fees/Voluntary Surrender
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.
If you do not wish to retain your CPA license, you may voluntarily surrender it by notifying the board in writing or via email. A license may be reinstated at any time via a reinstatement application provided that there is no Board action pending.
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.
This section contains information regarding several issues of interest to practicing CPAs. View Practitioner Topics for information on:
Obtaining a Board Opinion