KRS 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 completed at least one (1) of the following:

(a) A post -baccalaureate or higher 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;

(b) A baccalaureate degree plus an additional thirty (30) semester credit hours,

conferred by a college or university acceptable to the board, provided the total

educational program includes a c oncentration in accounting or its equivalent,

as defined in administrative regulations promulgated by the board; or

(c) A baccalaureate 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), (2), and

(3) of this section;

(5) Obtains one (1) year of accounting or attest experience if applying for a license

based on the educational requirement under subsection (3)(a) or (b) of this section,

or obtains two (2) years of accounting or attest experience if applying for a license

based on the educational requirement under subsection (3)(c) of this section. The

experience required by this subsection shall be obtained:

(a) While employed in public practice, industry, or government and shall be

verified by a certified public accountant who, during the time being verified,

held an active license to practice from any state;

(b) After the completion of the education requirements established in subsection

(3)(c) of this section; and

(c) Within five (5) years from the date the candidate successfully completed the

examination;

(6) 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

(7) Submits a complete application for a license to practice as a certified public

accountant in accordance with KRS 325.330.