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:
    • Completion of either sixty (60) or eighty (80) hours of continuing professional education, based on the amount of hours the applicant was to have completed when the applicant's license expired or was voluntarily surrendered.
    One-half (30 or 40 hours) 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
    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, 2024 the courses must be dated from January 31, 2022 – January 31, 2024).​
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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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To be considered a completion document, a computerized printout must contain the information listed above. 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If the license was revoked for reasons other than failure to satisfy the CPE requirements, it may be considered for reinstatement if the applicant submits a letter to the Board requesting reinstatement and specifying the manner in which the applicant has complied with the terms of a disciplinary order of the Board.  The Board shall then review the reinstatement request, the findings of fact and conclusions of law and Board order issued in the matter.  The Board may deny the request or state in writing the corrective or remedial education, training or review required before reinstatement will be granted.  The Board may also decline to consider a request for reinstatement submitted prior to the date for resubmission that is specified in a disciplinary order issued by the Board.  If the applicant disagrees with the Board's determination, he may make a written request for a hearing before the Board.

 

 
 
 
Reinstatement Requirements