{"data":{"id":"us-ky/krs-325.280","jurisdiction":"us-ky","citation":"KRS 325.280","heading":"Qualifications for licensure as certified public accountant by reciprocity","body":"and for foreign accountants.\n(1) The board may issue a license to practice by reciprocity, if the applicant:\n(a) Submits an application for a license to practice a ny regulated activity, upon\nforms approved by the board;\n(b) Pays all required fees, in the amounts as determined by administrative\nregulation promulgated by the board; and\n(c) Meets the following requirements:\n1. Satisfies the educational requirement in KRS 325.261(3);\n2. Receives a grade on the Uniform CPA Examination in another state that\nwas equivalent to a passing grade at the time in this Commonwealth;\n3. Holds a valid active license, and is in good standing as a certified public\naccountant, issued under the laws of any other state; and\n4. Meets all current experience requirements in this chapter, except for\nKRS 325.261(5)(c), at the time application is made, or within the ten\n(10) years immediately preceding the application, had four (4) years of\nexperience in the practice of the regulated activities acceptable to the\nboard upon which the license was based.\n(2) The board may issue a license to practice the regulated activities without\nexamination to an applicant who holds a valid license to engage in the practice of\nthe regulated activities in good standing from a foreign country if:\n(a) The applicant's foreign c ountry makes similar provisions to allow a person\nwho holds a valid license to practice the regulated activities issued by this\nCommonwealth to obtain that foreign country's comparable designation;\n(b) The authority of the foreign country that issued the d esignation regulates the\npractice of the regulated activities, including the issuance of reports;\n(c) The foreign designation was granted upon education and examination\nrequirements which were established by the foreign authority or law and were\nsubstantially equivalent to those in effect in this Commonwealth at the time\nthe foreign designation was granted;\n(d) The applicant satisfies the applicable experience requirement contained in\nsubsection (1)(c) of this section;\n(e) The applicant has successfully pas sed a uniform qualifying examination on\nUnited States national standards prepared by the National Association of State\nBoards of Accountancy; and\n(f) The applicant submits an application for a license to practice the regulated\nactivities, upon forms approv ed by the board, and pays the fees listed in\nadministrative regulations promulgated by the board.","path":["KRS Chapter 325"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57223","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:20Z","sha256":"5374abdaadda4996fff9600cabec35f23c54462c18e2730738b691be1c066e12","source_id":"us-ky","stale":false,"prev":"us-ky/krs-325.270","next":"us-ky/krs-325.282"},"notice":"GroundRules: Original legal text. Not legal advice."}