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325.261 Qualifications for licensure as certified public accountant.
The license of "certified public accountant" shall be granted by the board to any
person who satisfies the following requirements:
(1) Is no less than eighteen (18) years of age;
(2) Is of good moral character;
(3) Has a baccalaureate degree or master's degree conferred by a college or
university recognized by the board with a major or concentration in accounting
or its equivalent, as defined in administrative regulations promulgated by the
board;
(4) Passes a board-approved examination in accounting, auditing, and other
related subjects as the board deems appropriate. To be eligible to apply for the
examination, a person shall first satisfy the requirement of subsections (1) to
(3) of this section;
(5) Completes one hundred fifty (150) college semester hours that include a
baccalaureate or masters degree conferred by a college or university
recognized by the board with a major or concentration in accounting or its
equivalent, as defined in administrative regulations promulgated by the board;
(6) Obtains one (1) year of accounting or attest experience while employed in an
accounting or auditing position in public practice, academia, industry, or
government that shall be verified by a certified public accountant who, during
the time being verified, held an active license to practice from any state. The
one (1) year of experience required under this subsection shall be obtained:
(a) After the completion of the education requirements established in
subsection (3) of this section; and
(b) Effective January 1, 2011, within five (5) years from the last day of the
testing window during which the candidate successfully completed the
examination;
(7) At the time of applying for a license is a United States citizen, a citizen of a
foreign country who is legally residing in the United States, or is an employee
of a public accounting firm, company, or an institution of postsecondary
education located outside the United States, but which has an office or campus
located in the United States; and
(8) Submits a complete application for a license to practice as a certified public
accountant in accordance with KRS 325.330.
Effective:July 15, 2010
History: Amended 2010 Ky. Acts ch. 163, sec. 1, effective July 15, 2010. -Amended 2006 Ky. Acts ch. 33, sec. 1, effective July 12, 2006. -- Amended
2002 Ky. Acts ch. 62, sec. 1, effective July 15, 2002. -- Amended 2000 Ky. Acts
ch. 99, sec. 4, effective July 14, 2000. -- Amended 1996 Ky. Acts ch. 24, sec. 1,
effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 248, sec. 4, effective July
15, 1994. -- Amended 1990 Ky. Acts ch. 285, sec. 2, effective July 13, 1990. -Amended 1984 Ky. Acts ch. 117, sec. 5, effective July 13, 1984. -- Amended
1978 Ky. Acts ch. 155, sec. 156, effective June 17, 1978. -- Amended 1976 Ky.
Acts ch. 116, sec. 3. -- Amended 1970 Ky. Acts ch. 120, sec. 15. -- Created
1968 Ky. Acts ch. 143, sec. 4.
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