2011 Kentucky Revised Statutes CHAPTER 325 PUBLIC ACCOUNTANTS 325.270 Examination for certified public accountant -- Fees -- Reciprocity -- Cancellation of examination scores for failure to apply for license.
KY Rev Stat § 325.270 (1996 through Reg Sess) What's This?
325.270 Examination for certified public accountant -- Fees -- Reciprocity -Cancellation of examination scores for failure to apply for license.
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Examinations provided for in this chapter shall be authorized by the board.
The board may by administrative regulation adopt standards and fees governing the
application and all examination policies and procedures.
The board may accept examination results from other states if:
(a) It is established that the examination is the same or substantially similar to the
one adopted by the board; and
(b) The candidate has met the prerequisite examination requirements of this
chapter.
An examination candidate who passes all sections of the examination after January
1, 2011, shall apply for a license within five (5) years from the last day of the testing
window during which the examination candidate successfully completed the
examination. Failure to apply for a license prior to the expiration of the five (5) year
period shall result in cancellation of the examination scores unless the candidate
completes the requirements to reinstate his or her scores, as established by
administrative regulations promulgated by the board.
Effective: July 15, 2010
History: Amended 2010 Ky. Acts ch. 163, sec. 2, effective July 15, 2010. -- Amended
2002 Ky. Acts ch. 62, sec. 2, effective July 15, 2002. -- Amended 1990 Ky. Acts
ch. 285, sec. 3, effective July 13, 1990. -- Amended 1984 Ky. Acts ch. 117, sec. 7,
effective July 13, 1984. -- Amended 1976 Ky. Acts ch. 116, sec. 5. -- Amended 1968
Ky. Acts ch. 143, sec. 6. -- Amended 1960 Ky. Acts ch. 224, sec. 1. -- Created 1946
Ky. Acts ch. 210, sec. 3(5).
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