Practicing CPAs - Overview

The following pages contain information on:

CPE/Waivers/Acceptable Courses/Records Maintenance and Documentation
License Renewal/Fees/Voluntary Surrender
Peer Review
Practitioner Topics

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.

Peer Review

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.

Practitioner Topics

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