{"data":{"id":"us-ky/krs-325.261","jurisdiction":"us-ky","citation":"KRS 325.261","heading":"Qualifications for licensure as certified public accountant.","body":"The license of \"certified public accountant\" shall be granted by the board to any person\nwho satisfies the following requirements:\n(1) Is no less than eighteen (18) years of age;\n(2) Is of good moral character;\n(3) Has completed at least one (1) of the following:\n(a) A post -baccalaureate or higher degree conferred by a college or university\nrecognized by the board with a major or concentration in accounting or its\nequivalent, as defined in administrative regulations promulgated by the board;\n(b) A baccalaureate degree plus an additional thirty (30) semester credit hours,\nconferred by a college or university acceptable to the board, provided the total\neducational program includes a c oncentration in accounting or its equivalent,\nas defined in administrative regulations promulgated by the board; or\n(c) A baccalaureate degree conferred by a college or university recognized by the\nboard with a major or concentration in accounting or its equivalent, as defined\nin administrative regulations promulgated by the board;\n(4) Passes a board -approved examination in accounting, auditing, and other related\nsubjects as the board deems appropriate. To be eligible to apply for the\nexamination, a person shall first satisfy the requirement of subsections (1), (2), and\n(3) of this section;\n(5) Obtains one (1) year of accounting or attest experience if applying for a license\nbased on the educational requirement under subsection (3)(a) or (b) of this section,\nor obtains two (2) years of accounting or attest experience if applying for a license\nbased on the educational requirement under subsection (3)(c) of this section. The\nexperience required by this subsection shall be obtained:\n(a) While employed in public practice, industry, or government and shall be\nverified by a certified public accountant who, during the time being verified,\nheld an active license to practice from any state;\n(b) After the completion of the education requirements  established in subsection\n(3)(c) of this section; and\n(c) Within five (5) years from the date the candidate successfully completed the\nexamination;\n(6) At the time of applying for a license is a United States citizen, a citizen of a foreign\ncountry who is  legally residing in the United States, or is an employee of a public\naccounting firm, company, or an institution of postsecondary education located\noutside the United States, but which has an office or campus located in the United\nStates; and\n(7) Submits a complete application for a license to practice as a certified public\naccountant in accordance with KRS 325.330.","path":["KRS Chapter 325"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57221","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:20Z","sha256":"75a206c6612428e01ca6029fe5a9bdfeffe3a22321ac04577ca3fcf1754681c6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-325.260","next":"us-ky/krs-325.263"},"notice":"GroundRules: Original legal text. Not legal advice."}