{"data":{"id":"us-ky/krs-325.290","jurisdiction":"us-ky","citation":"KRS 325.290","heading":"Use of title \"certified public accountant\" -- Uncompensated services","body":"provided by licensee granted continuing professional education waiver based\non retirement.\n(1) Only an individual who has received a license to practice or qualifies for a p ractice\nprivilege shall be styled and known as a \"certified public accountant.\" A certified\npublic accountant may also use the abbreviation \"CPA\" or \"public accountant.\"\n(2) Licensees granted a waiver from continuing professional education based on\nretirement may use \"certified public accountant,\" \"public accountant,\" or \"CPA,\"\nbut shall not engage in regulated activities.\n(3) Nothing in this section shall preclude a licensee who has been granted a continuing\nprofessional education waiver based on retiremen t from providing the following\nuncompensated services on a volunteer basis:\n(a) Preparing taxes;\n(b) Participating in a government-sponsored business-mentoring program;\n(c) Serving on the board of directors for a nonprofit or governmental\norganization; or\n(d) Serving on a government-appointed advisory body.\n(4) As prescribed by the board in accordance with administrative regulations\npromulgated by the board, licensees applying for and renewing the continuing\nprofessional education waiver based on retirement  shall affirm their understanding\nof the limited types of activities in which they may engage while on the waiver and\ntheir understanding that they have a professional duty to ensure that they hold the\nprofessional competencies necessary to offer these limited services.","path":["KRS Chapter 325"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56082","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:20Z","sha256":"273f55c6e5c1e29df3002a40cf5cc92e6cc205b4bc358b67636611d36feae64b","source_id":"us-ky","stale":false,"prev":"us-ky/krs-325.285","next":"us-ky/krs-325.300"},"notice":"GroundRules: Original legal text. Not legal advice."}