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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