Practicing CPAs - Overview


Once licensed in Kentucky, you must maintain an active Kentucky license to hold yourself out as a CPA if you are employed in, or own a business located in the state of Kentucky.

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.

CPAs are required to report continuing professional education in order to renew the license to practice.  View
Continuing Professional Education for filing requirements.

If a CPA fails to meet the CPE requirements for renewal of their license, they may submit a  Reinstatement Renewal application.

If the CPA does not wish to retain their CPA license, they may voluntarily surrender it at any time 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.

A firm license is required in addition to the individual license for:

(a) Any firm with an office located in this state performing attest services, as defined in KRS 325.220; and 

(b) Any firm with an office located in this state that uses the title "CPA" or other phrase or abbreviation in any manner described  in KRS 325.410 to suggest it is a certified public accounting firm.

View  In-State Firm Licensing  





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Practicing CPAs - Overview